5OptimalTaxation 财政学.pdfVIP

Tax Inefficiencies and Their Implications for Optimal Taxation 20.1 Taxation and Economic Efficiency 20.2 Optimal Commodity Taxation 20.3 Optimal Income Taxes 20.4 Tax-Benefit Linkages and the Financing of Social Insurance Programs 20.5 Conclusion Public Finance and Public Policy Jonathan Gruber Fourth Edition Copyright 漏 2012 Worth Publishers 1 of 39 C H A P T E R 2 0 鈻 T A X I N E F F I C I E N C I E S A N D T H E I R I M P L I C A T I O N S F O R O P T I M A L T A X A T I O N 20 Tax Inefficiencies and Their