文章基本信息

标题：Commodity Taxation and Social Welfare: The Generalised Ramsey Rule
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作者：David Coady ; Jean Drèze
期刊名称：Development Economics Papers (DEDPS)
印刷版ISSN：1367-0964
出版年度：2000
出版社：Suntory Toyota International Centres for Economics and Related Disciplines
摘要：Commodity taxes have three distinct roles: (1) revenue collection, (2) interpersonal redistribution, and (3) resource allocation. The paper presents an integrated treatment of these three concerns in a second-best general equilibrium framework, which leads to the 'generalised Ramsey rule' for optimum taxation. We show how many standard results on optimum taxation and tax reform have a straightforward counterpart in this general framework. Using this framework, we also try to clarify the notion of 'deadweight loss' as well as the relation between alternative distributional assumptions and the structure of optimum taxes.
关键词：commodity taxation ; efficiency ; redistribution ; shadow prices