税收分配伦理、福利命题评价与社会福利最优状态研究

Research On the Ethical of Tax Distribution,The Interpretation and Evaluation on Welfare Propositions and the Optimal State of Social Welfare

本文以基于功利主义为思想基础的旧福利经济学,以及以基于帕累托为思想基础的新福利经济学为逻辑主线,对各种福利判断标准进行了诠释比较,并对不同福利评判标准下的税收分配伦理问题进行了分析。重点分析比较了新福利经济学的各种福利补偿检验标准,逻辑顺序:功利主义(Utilitarianism)→Pigou标准→"Pareto"标准→"Kaldor-Hicks"标准→"Scitovszky"标准→"Bergson-Samuelson"社会福利函数→Arrow社会福利函数(不可能性定理)→Little标准→Mishan和Ng的评价→Sen的新视角。

This paper interpreted and compared the standard of various welfare judgment in logic, based on Pi- gou welfare economics,which is utilitarianism,and the Pareto welfare economics, and further also analyzed the eth-ics of tax allocation in different welfare criteria. This thesis laid special stress on analyzing and comparing the partic-ularity of the compensation test of new welfare economics. Logical sequence of existing a variety of standard ： Utili-tarianism ,Pigou, the “ Pareto”,“ Kaldor - Hicks, Scitovszky, Bergson - Samuelson social welfare function, Arrow Social Welfare Function （impossibility Theorem） , Little, Mishan and Ng evaluation, Sen^ s new perspective.