ARE EFFICIENT LINEAR TAXES INEQUITABLE
成果类型：
Article
署名作者：
DEBARTOLOME, CAM
署名单位：
New York University
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(94)90060-4
发表日期：
1994
页码：
201-221
关键词：
摘要：
I explore the household weights in the Bergson-Samuelson social welfare functions which have a turning point at an efficient linear tax structure (the inverse optima). A tax structure is defined to be inequitable if every inverse optimum has weights that increase with household productivity over part of the productivity range. I find that the inequity of an efficient tax structure depends on the normality of leisure, on the number of households, and on the nature of household demands. An efficient indirect tax structure is not inequitable if the expenditure share of each taxed commodity is constant across households; this has welfare implications for the choice of tax instrument to finance a project accepted under benefit-cost analysis.
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