Just Taxation—A Positive Solution

Just Taxation—A Positive Solution
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公正的税收——一个积极的解决方案

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发表时间:
1958
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通讯作者:
E. Lindahl
E. Lindahl
中科院分区:
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文献类型:
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作者:
E. Lindahl

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我们可以首先假定只有两类纳税人:一类是A,相对富裕;另一类是B,相对贫穷。在每一类中,所有个人为参与公共消费都必须支付相同的价格。问题在于这两种价格的相对数额,即集体物品总成本在这两个群体之间的分配。
We may begin by assuming that there are only two categories of taxpayers: one, A, relatively well-to-do, and the other, B, relatively poor.Within each category all individuals must pay the same price for their participation in public consumption. The problem is the relative amount of the two prices, i.e. the distribution of the total cost of the collective goods between the two groups.