垄断竞争动态最优税收理论研究述评

A Review on Dynamic Optimal Taxation Theory Under Monopoly Competition

垄断竞争动态最优税收理论从动态视角为实施差异化最优纠正税收提供新思路,已成为最优税收研究中的重要一支。垄断竞争动态最优税收理论,以微观消费者与生产者行为理论研究进展以及宏观动态随机一般均衡模型的发展为分析基础,与完全竞争最优税收理论相比,以垄断竞争市场结构为研究背景更具现实性;与静态最优税收理论相比,更能够体现最优税收随经济周期波动而呈动态演进的特征;与最优税收平滑理论使税收扭曲带来的社会福利损失最小化的功能相比,更能够突出最优税收纠正垄断带来的经济效率损失,以提高社会福利的重要功能。垄断竞争动态最优税收理论已取得许多研究新进展,具有重要学术研究价值,结合现实因素对其拓展研究对于最优税收政策制定与实施具有重要意义。

Dynamic optimal taxation theory under monopoly competition provides new ideas for implementing differentiated optimal correction taxation from a dynamic perspective,and has become an important branch of optimal taxation research.This theory builds upon advancements in the study of microlevel consumer and producer behavior,as well as the development of macro-level dynamic stochastic general equilibrium models.In contrast to the optimal taxation theory in a perfectly competitive market,the monopoly competition framework offers a more realistic backdrop for analysis.Compared to static optimal taxation theory,it better captures the dynamic evolution of optimal taxation in response to economic cycle fluctuations.Furthermore,unlike the optimal taxation smoothing theory,which aims to minimize social welfare losses arising from tax distortions,the monopoly competition dynamic optimal taxation theory emphasizes the critical role of correcting economic efficiency losses caused by monopolies and enhancing social welfare.This theory has witnessed numerous new research advancements,underscoring its significant academic value.Expanding its research scope by incorporating practical considerations holds immense importance for the formulation and implementation of effective optimal taxation policies.