The Economics of Taxation.pdf

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1、TheEconomicsofTaxationTheEconomicsofTaxationBernardSalanie´TheMITPressCambridge,MassachusettsLondon,EnglandThistranslation(2003bytheMassachusettsInstituteofTechnologyOriginallypublishedinFranceunderthetitleThe´oriee´conomiquedelafiscalite´byEco-nomica,Paris(2002byEconomicaAllrightsreserved.Nopartof

2、thisbookmaybereproducedinanyformbyanyelectronicormechanicalmeans(includingphotocopying,recording,orinformationstorageandretrieval)withoutpermissioninwritingfromthepublisher.ThisbookwassetinPalatinoon3B2byAscoTypesetters,HongKongandwasprintedandboundintheUnitedStatesofAmerica.LibraryofCongressCatal

3、oging-in-PublicationDataSalanie´,Bernard.[The´oriee´conomiquedelafiscalite´.English]Theeconomicsoftaxation/BernardSalanie´.p.cm.Enl.translationof:The´oriee´conomiquedelafiscalite´.Includesindex.ISBN0-262-19486-4(alk.paper)1.Taxation.I.Title.HJ2307.S262002336.2—dc212002035595ContentsForewordixIntrodu

4、ction1ITheEffectsofTaxation131TaxIncidence151.1PartialEquilibrium161.1.1TheEffectofPayrollTaxes161.1.2TheGeneralAnalysisofPartialEquilibrium191.2GeneralEquilibrium231.2.1TheNo-TaxationEconomy231.2.2IntroducingTaxes241.2.3GeneralRemarks261.2.4InfinitesimalAnalysis271.2.5FinalRemarks332Distortionsand

5、WelfareLosses352.1TheEffectsofTaxation382.1.1LaborSupply382.1.2TheEffectsofTaxationonSavings452.1.3TaxationandRisk-Taking492.2WelfareLosses522.3Conclusion57IIOptimalTaxation593IndirectTaxation633.1Ramsey’sFormula633.1.1AnInformalApproach633.1.2TheGeneralModel64viContents3.1.3SomeSpecialCases693.2P

6、roductiveEfficiency734DirectTaxation794.1TheEmergenceoftheModel794.2Mirrlees’sModel834.2.1TheRawlsianCase844.2.2TheGeneralApproach874.2.3TheQuasi-linearCase914.3Generalizations964.4Simulations1035MixedTaxation1115.1TheNegativeIncomeTax1115.2IsIndirectTaxationUseful?1135.3Criticisms1176TheTaxationof

7、Capital1216.1ApplyingClassicalResults1236.2TheOverlappingGenerationsModel1246.3TheZeroCapitalTaxationResult1266.4CapitalAccumulation1296.5CapitalTaxationwithanInfiniteHorizon1376.6TheIncidenceofCapitalTaxation1416