Some Empirical Evidence on Demand System and Optimal Commodity Taxation
Some Empirical Evidence on Demand System and Optimal Commodity Taxation
复制标题
DOI：
10.1111/j.1468-5876.2006.00306.x
复制
发表时间：
2004-05
期刊：
影响因子：
--
通讯作者：
S. Asano;T. Fukushima
中科院分区：
文献类型：
--
作者：
S. Asano;T. Fukushima
我们在这份文件中有两个主要任务。第一个是对日本的需求系统进行合理的评估，包括休闲、收入和商品选择。第二是计算和评估最优税收均衡。基于几乎理想需求系统的估计结果与微观经济理论相一致。本文通过计算一次总付税制、最优商品税制和统一商品税制下的均衡，来评价最优商品税制结构。统一税收下的无谓损失非常小，最优商品税率惊人地接近于统一。
We have two major tasks in this paper. The first is to obtain a reasonable estimate of the Japanese demand system, which includes leisure, income and commodity choices. The second is to compute and evaluate the optimal tax equilibrium. The estimation result, based on the Almost Ideal Demand System, is found to be consistent with the microeconomic theory. We evaluate the optimal commodity tax structure by calculating the equilibria under lump-sum, optimal commodity and uniform commodity taxation schemes. The deadweight losses under uniform taxation are very small, and the optimal commodity tax rates are strikingly close to uniform.