lump-sum taxation 与 distortionary tax有什么不同

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lump-sum taxation 与 distortionary tax 有什么不同啊。

在文献中提高 如果**采用lump-sum taxation 的方式，增加**支出 对产出是有正向影响作用的。

而如果**采用distortionary tax 的方式，增加**支出 对产出是有负向影响作用的。

如要明白这是为什么，首先要明白 lump-sum taxation 与 distortionary tax 有什么不同啊？


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关键词：distortion Taxation ATION Tort TIO Taxation

自己顶一下，在线等待高手。

jackylee2010 发表于 2011-4-22 10:50
自己顶一下，在线等待高手。

请问现在你弄懂这个问题了么？

taxes that are non-distortionary are  lump-sum taxes. A head tax (a tax one has to pay regardless of income), and a tax that depends on non-alterable characteristic(age, sex) are both called a lump-sum tax.

A tax is distortionary if there is something an  individual or firm can do to lower his tax liability.(for instance, Any tax on commodities is distortionary: an individual can change his tax liability simply by reducing his purchases of the commodity. --Any tax on income is also distortionary: an individual can reduce his tax liability simply by working less or by saving less.)

我不是歪脖子。 发表于 2014-12-20 22:42
taxes that are non-distortionary are  lump-sum taxes. A head tax (a tax one has to pay regardless o ...

我不是歪脖子。 发表于 2014-12-20 22:42
taxes that are non-distortionary are  lump-sum taxes. A head tax (a tax one has to pay regardless o ...

解释得真到位

尼克尔森书中提到的Lump-sum principle一次总付（税或补贴）原则：
（1）通过一次总付征税造成的福利损失要比对单一物品征税造成的福利损失要小；
（2）通过一次总付补贴造成的福利增加要比对单一物品补贴造成的福利增加要大。（食品券政策受到批评。）