卡普洛关于异质性偏好下的最优商品税理论及启示  

The Analysis of Kaplow's Optimal Commodity Taxation with Heterogeneous Preferences and It's Inspiration

作　　者：冯秀娟[1,2] 

机构地区：[1]北京经济管理职业学院,北京100102 [2]财政部财政科学研究所,北京100142

出　　处：《税务与经济》2014年第5期84-89,共6页Taxation and Economy

基　　金：北京市教师队伍建设-青年拔尖人才培育计划入选人员课题"我国增值税制度改革路径选择研究-基于最优商品税理论"(项目编号:PXM2014_014232_000019)

摘　　要：卡普洛在消费者偏好异质性的前提下研究最优商品税的选择,突破了前人在同质性偏好前提下研究最优商品税的局限,并将商品税政策的选择与所得税政策、公共物品提供及外部性内部化等政策结合起来,建立了更加广泛的研究框架,推动了西方最优商品税理论的进一步发展。卡普洛最优商品税理论验证了在偏好异质可以观察的条件下,阿特金森和斯蒂格利茨统一商品税理论、萨缪尔森的公共物品供给理论及庇古的外部性内部化理论是成立的;在偏好不可观察的情况下上述理论不成立。卡普洛关于异质性偏好下的最优商品税理论启示我们:制定商品税政策时必须考虑消费者偏好的差异,同时需要广泛考虑相关经济背景。Kaplow studied the optimal commodity taxation and premised that the consumer preferences were heterogeneity, breaking the limitations of previous studies which assumed the consumer preferences were homogenei- ty. He established a more extensive research framework which combined choose of commodity tax policy with income tax policy, and policies of public goods provision and other policies to internalize externalities. He promoted the further development of the western optimal commodity tax theory. This article describes the basic assumptions, model analysis and conclusions of Kaplow＇s optimal commodity taxation with heterogeneous preferences.And analysis the theoretical significance for the tax policy, including consider the differences of consumer preterences when formulating the commodity tax policy, develop the commodity tax policy in a wide range of economic backgrounds, and consider problems of China＇s VAT reform from the point of view of optimal commodity tax theory.

关 键 词：最优商品税理论 异质性偏好 收入边际效用 

分 类 号：F810.42[经济管理—财政学]