《有效且公平地课税》.ppt

该【《有效且公平地课税》 】是由【相惜】上传分享，文档一共【18】页，该文档可以免费在线阅读，需要了解更多关于【《有效且公平地课税》 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。CHAPTER16EFFICIENTANDEQUITABLETAXATIONmodityTaxationw(T–l)=PXX+PYYwT=PXX+PYY+wlwT=(1+t)PXX+(1+t)PYY+(1+t)wl1wT=PXX+PYY+wl1+tTheRamseyRuleXperyearPXDXP0X0cP0+uXbX1?XaExcessBurdenP0+(uX+1)fX2i?xejhgMarginalExcessBurdenmarginalexcessburden=areafbae=1/2?x[uX+(uX+1)]=?XTheRamseyRulecontinuedchangeintaxrevenues=areagfih–areaibae=X2–(X1–X2)uXmarginaltaxrevenue=X1?Xmarginaltaxrevenueperadditionaldollaroftaxrevenue=?X/(X1-?X)oodY=?Y/(Y1-?Y)Tominimizeoverallexcessburden=?X/(X1-?X)=?Y/(Y1-?Y)thereforeAReinterpretationoftheRamseyRuleinverseelasticityruleTheCorlett-HagueRulemodities,plementarytoleisureatarelativelyhighrateEquityConsiderationsEquityimplicationsofinverseelasticityruleVerticalequityOptimaldeparturefromRamseyRuleApplication:TaxationoftheFamilyetaxlaw,etaxationisfamilyIsexcessburdenminimizedbytaxingeachspouse’eatsamerate?Shouldhusbandsfacehighermarginaltaxratesthanwives?OptimalUserFeesZperyear$ANaturalMonopolyDZMRZACZMCZZMPMACMZ*P*ZAMarginalCostPricingwithLumpSumTaxesBenefitsreceivedprincipleAverageCostPricingARamseySolutioneTaxation-Edgeworth’sModelW=U1+U2+…+Unesefixedetax