The structure of indirect taxation and economic efficiency
The structure of indirect taxation and economic efficiency
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DOI：
10.1016/0047-2727(72)90021-7
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发表时间：
1972-04
影响因子：
9.8
通讯作者：
A. Atkinson;A. Atkinson;J. Stiglitz;J. Stiglitz
中科院分区：
文献类型：
--
作者：
A. Atkinson;A. Atkinson;J. Stiglitz;J. Stiglitz
已经提出了一些评价替代税收结构的标准：（a）效率;（B）公平;（c）行政简单;（d）灵活性（对稳定政策的有用性）。本文件主要集中在这些考虑因素中的第一个，因为效率方面受到最多的关注。然而，分析确实对效率与公平之间的冲突产生了重要影响，这些影响将在最后一节中简要讨论。(In本文的续篇将更详细探讨有关分配的论点，以及直接税与间接税之间的关系。最后两个解释--管理的简单性和灵活性--没有讨论，但应该强调的是，这并不意味着在我们的判断中，这些其他影响不重要。针对前两个账户的差异化带来的任何收益，必须对与统一税收相关的更简单的行政结构所带来的政治和经济利益做出一些判断。特别是，一旦差别原则被接受，税收制度可能会受到特殊利益集团的压力;每个集团都会争辩说，特殊考虑要求降低对其商品（其要素使用）的税收。最终形成的税收结构很可能是基于这些压力集团的相对实力，也可能是基于相对的无谓损失。
A number of criteria for evaluating alternative tax structures have been proposed:(a) efficiency;(b) equity;(c) administrative simplicity;(d) flexibility (usefulness for stabilization policies). This paper focuses primarily on the first of these considerations, since it is the efficiency aspects that have received most attention. The analysis does, however, have important implications for the conflict between efficiency and equity and these are discussed briefly in the final section.(In a sequel to this paper, the distributional arguments and the relationship between direct and indirect taxation are examined in more detail.) The last two considerations-administrative simplicity and flexibility-are not discussed, but it should be emphasised that this does not imply that in our judgment these other effects are not of importance. Against any gains from differentiation on the first two accounts must be set some judgment of the political’and economic benefits to be had from the simpler administrative structure associated with uniform taxes.’In particular, once the principle of differentiation is accepted, the tax system may be subjected to the pressures of special interest groups; each group would argue that special considerations dictate that the tax on its commodity(its factor use) be lowered. The tax structure eventually emerging might well be based as much on relative strengths of these-pressure groups as on relative dead weight losses.