楼主: 边际自由人
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[前沿文献(seminar)] 组织经济学Seminar   [推广有奖]

41
caihongchn 发表于 2011-9-15 13:35:42
多谢楼主分享,先收藏了!

42
余祖伟 发表于 2011-9-15 15:30:33
请问持续时间多长,在哪里可以下到讲义
辽阔而自由。。。。。。

43
apologize 发表于 2011-9-15 15:55:11
Indirect Taxation, Market Power and Social Efficiency
这些需要一些经济学基础的,你这个是英文还是中文~
蛮好的活动,制度经济学相对还比较新~

44
你是阿罗 发表于 2011-9-15 19:42:45
路过而已,哈哈

45
bluerwang 发表于 2011-9-15 19:47:56
  好活动,但是我没有内部资料。。。。

46
zhenbushuang3 发表于 2011-9-15 21:11:14
有相关资料吗

47
lovezxx366 发表于 2011-9-15 21:50:38
很期待啊 这都是热点问题哦
好好学习 天天向上
有事向人大经济论坛提问 没事逛人大经济论坛

48
边际自由人 在职认证  发表于 2011-9-15 22:34:50
工作论文不方便传阅,先把文章思路梳理如下:

作者首先回顾了前人的文献“It is commonly suggested in economics textbooks that indirect taxation or market power results in social welfare loss, called “deadweight loss” or “excess burden”, because they distorts the market prices faced by consumers.  The magnitudes of the losses depend on the slopes of the demand curves of  consumers and supply curves (or marginal cost curves) of firms. ”(Ramsey, 1927; Hotelling, 1938; Baumol and Bradford, 1970; Diamond, 1975; Myles, 1989;
and others).  
Atkinson and Stiglitz (1972) suggest that the conventional theories on indirect taxation be unsatisfactory because they are based on restrictive assumptions including the absence of income effects and the independence of demand functions.

然后,给出了一些假设:“This paper reconsiders the old topic of optimal indirect taxation.  The model resembles that of Atkinson and Stiglitz (1972) but is more general.  Assume that all commodities are taxable but “leisure” is not.  Firms may have market power.  There is no transaction cost, ”

然后,利用一般均衡求解和比较first best、征税、不征税各情形。

其结论是:The social optimal resource allocation can be attained through indirect taxation.
                 The optimal taxation equalizes the after-tax Lerner indexes of all commodities.
                 The optimal indirect taxation results in welfare gain rather than loss.




49
边际自由人 在职认证  发表于 2011-9-15 22:38:58
This paper intends to clarify some widespread misunderstandings about indirect taxation.  It finds that in an economy where all commodities are taxable, an optimal indirect tax structure should manage to equalize the after-tax Lerner indexes of all commodities.  Such a tax structure, which prescribes higher tax rates for markets with more intensive competition, corrects the price distortion caused by market  powers and thus induces socially efficient choices from consumers.  This paper also finds that when consumers’ labor supplies are sufficiently inelastic, the optimal indirect taxation leads to potential Pareto improvement rather than deadweight loss for the society. Therefore indirect taxation could be more efficient than direct taxation.  The findings are in contrast to the conventional views of indirect taxation, particularly that of Atkinson and Stiglitz (1972).  This paper only offers a benchmark model for optimal indirect taxation.  In practice a tax structure should also reflect the various transaction costs involved in taxation.   

50
xias000 发表于 2011-9-15 23:24:09
在组织经济学领域,国内有哪些比较牛的学者啊?希望斑竹回复啊!这个讨论会是由哪些学者发起的?有参加这个讨论的同学没有,希望透露些消息。
每天提出一个问题。

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