庇古税设计的投入产出模型  

The Application of Input-output Model to Pigou Tax

作　　者：彭念一[1] 陈曜[2] 

机构地区：[1]湖南大学 [2]厦门大学经济学院计划统计系

出　　处：《统计研究》2004年第4期35-39,共5页Statistical Research

基　　金：国家社科基金资助;编号 0 1ETJ0 0 1

摘　　要：Theoretically,the Pigou Tax is one of most important countermeasures to correct market’s externality,however it is not well-accepted in practice yet.This article analyses externality diffusion brought from tax shifting; thereafter,it constructs a statistical model to determine optimal tax distribution among sectors in national economy.Theoretically,the Pigou Tax is one of most important countermeasures to correct market's externality,however it is not well-accepted in practice yet.This article analyses externality diffusion brought from tax shifting; thereafter,it constructs a statistical model to determine optimal tax distribution among sectors in national economy.

关 键 词：庇古税 投入产出模型 外部性扩散效应 直接消耗系数 

分 类 号：F810.424[经济管理—财政学] F223