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管理学讲稿
TheOptimalSizeofPublicSpendingandTheDistortionaryCostofTaxation鄢姿俏张琦孙晓毓胡潇李方宁Yew-KwangNgCompanyLogoTheOptimalSizeofPublicSpendingandTheDistortionaryCostofTaxationOppositeconclusionsintwopapers“…itisoptimaltosupplythepublicgoodwheneverthesimplecost-benefittest[I.e.benefit/costratioofoneorabove]issatisfied.”–L.Kaplow,NationalTaxJournal,Dec.1996,p.513.“Adollarofgovernmentoutlaymayhaveatotalcost,includingthedeadweightloss(ormarginaldistortionarycosts),thatexceedstwodollars”–M.Feldstein,NationalTaxJournal,July1997,p.199.thetwopapersappeartoreachalmostcompletelyoppositeconclusions.CompanyLogoCompanyLogoOppositeconclusionsintwopapersKaplow:benefit/costrationeedonlytoexceedone.Otherthingsbeingequal,tendstofavorahigherlevelofpublicspending.keywordsbenefit/costratioFeldstein:benefit/costrationeedmuchhigherthanone.Muchlowerlevelofpublicspending.Allowforthedistortionarycostofraisinggovernmentrevenuetofinancefortheprojiectornot.Thepurposeofthispaper:reconcilethisapparentinconsistencybetweenthetwopaperconsidersomeotherrelevantissuesaffectingtheappropriatebenefit/costratioforandtheoptimallevelofpublicspending.CompanyLogoKaplow’sargumentVSFeldstein’s1.Kaplow’sArgumentandthePrincipleof‘ADollarisaDollar’Theconventionalview:(Pigou1928)thebenefitsofpublicgoodsmustexceedtheirdirectcostsbyanamountsufficienttooutweighthedistortionarycostoftaxation.Kaplow’sopinion:publicgoodscanbefinancedwithoutadditionaldistortionbyusinganadjustmenttotheincometaxthatoffsetsthebenefitsofthepublicgood.CompanyLogoCompanyLogoitmaybefinancedbya(oranincreasein)proportionalincometax.thebenefitofapublicisproportionaltotheincomelevelofthetaxpayersTheproportionalincometaxitselfmayinvolveadisincentiveeffect.Kaplow’sargumentVSFeldstein’sIncomelevelIncometaxDisindentiveeffecte.g.thebenefitofpoliceprotectionofpropertiesKaplow’sargumentVSFeldstein’sIfthebenefitofapublicgoodisaconstantamountacrossallincomelevelsbutitisfinancedbyaproportionalincometax,thenadisincentiveeffectmaybeinvolved.Butthenitwillbeaccompaniedbyacoun
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