摘要
消费税、所得税均会对累梁托最优条件产生扭曲影响 ,最优税制设计只能以净福利损失最小为效率目标 ,积极公平调节的选择工具是累进所得税 ,累进程度取决于效用权数、收入的边际效用和劳动力供给弹性。
This paper analyses the effects of tax designing on the relative prices,leisure time,marginal rate of transformation and marginal rate of substitution.Based on a summary of optimal taxation designing theories,it firstly analyses the designing of optimal taxation in terms of the minimum efficiency loss,then the factor of equality is introduced to elaborate on the main influences and the dilemma for optimizing the taxation system on the principle of considering both efficiency and equality.
出处
《财经理论与实践》
北大核心
2002年第6期104-108,共5页
The Theory and Practice of Finance and Economics