Chapter_16 有效且公平地课税.pptVIP

CHAPTER 16  EFFICIENT AND EQUITABLE TAXATION Optimal Commodity Taxation The Ramsey Rule The Ramsey Rule continued A Reinterpretation of the Ramsey Rule The Corlett-Hague Rule In the case of two commodities, efficient taxation requires taxing commodity complementary to leisure at a relatively high rate Equity Considerations Equity implications of inverse elasticity rule Vertical equity Optimal departure from Ramsey Rule Application: Taxation of the Family Under federal income tax law, fundamental unit of income taxation is family Is excess burden minimized by taxing each spouse’s income at sa