文章基本信息

标题：The Equity-Efficiency Conflict: Improving Pareto’s Optimality Doctrine
本地全文：下载
作者：Basil Dalamagas ; John Leventides ; Stefanos Tantos 等
期刊名称：Theoretical Economics Letters
印刷版ISSN：2162-2078
电子版ISSN：2162-2086
出版年度：2022
卷号：12
期号：4
页码：980-1006
DOI：10.4236/tel.2022.124054
语种：English
出版社：Scientific Research Publishing
摘要：A central issue in Public Economics is the appropriate design of a tax system that will succeed in reconciling the concepts of equity and efficiency. In the present study, the standard assumption of the household’s utility being dependent on consumption (income) and labour (leisure) is adopted to arrive at a decision as to the nature of distortions and the fiscal measures required to eliminate them. The comparison of a utility function (with consumption and labour being treated as exogenous), that causes no distortions, with another utility function (with consumption depending on indirect taxes and labour supply on income taxes), that generates distortions, allows us to carry out a number of econometric, mathematical, and empirical tests, designed to redress the balance between the MRS and the MRT and to eliminate the distortions originating in the labour market and/or the commodities market.
关键词：Equity-Efficiency Trade-OffPareto OptimalOptimal TaxationIncome DistributionGrowthIncentives