最优商品税理论

1

西方最优商品税理论研究的历史演变和最新进展

Evolution and Latest Development of Optimal Commodity Tax Theories in Western Countries
2

最优商品税理论声称，应当对需求较缺乏弹性的商品课以较重的税收，以减少税收的额外负担。

The optimal tax theory holds that goods that lack flexibility in demand should be imposed more taxes in order to reduce additional burdens of tax income .
3

然而，文章通过对单个消费者条件下最优商品税理论的重新梳理发现：（1）最优税制应使得对每种商品或服务的补偿需求均以税后状态的同等比例变化；

However , we retreat the optimal commodity tax on individual consumer , and get some new points : ( 1 ) under optimal tax system , the compensated demand of each good or service should change at the same proportion as under post-tax condition ;