文章基本信息

标题：DISTRIBUTIONAL EQUITY AND THE THEORY OF TAX REFORM
本地全文：下载
作者：KAZUHIKO MIKAMI
期刊名称：季刊　理論経済学
印刷版ISSN：0557-109X
电子版ISSN：2185-4408
出版年度：1990
卷号：41
期号：3
页码：259-269
出版社：The Japanese Economic Association
摘要：This paper considers a trade-off between efficiency and equity which results from a commodity tax reform. First we derive a theoretical proposition which characterizes the efficiency effect and the equity effect brought about by a tax reform. Then, we apply the theoretical result to Japanese liquor tax structure and calculate the welfare variation caused by a tax reform.