财政政策的多重目标：以税收为例

Multiple Objectives in Fiscal Policy:The Case of Taxation

与简单地以效用最大化或者社会福利最大化为研究目标不同,本文通过研究财政政策的几个潜在目标来讨论财政政策的决定因素。除了纯经济因素,政治和社会因素也会对财政决策产生影响。本文以税收为例研究财政政策的多重目标。为了理解税收并对不同的税收选择进行比较,我们通过设定一个世代交叠生命周期模型来分析不同税收选择对财富积累、社会福利、政治支持以及经济平等的含义。

Instead of a single objective such as utility maximization or social welfare maximization,this paper discusses the determination of a fiscal policy by several potential objectives.Besides pure economic factors,political and social factors must affect decisions in fiscal policy.To study multiple objectives in fiscal policy,this paper takes taxation as an example.To understand taxation and to compare different options of taxation,we set up an overlapping generations life-cycle model to analyze implications of various tax options on wealth accumulation,social welfare,political support,and economic equality.