Optimal Tax Theory : A Refinement and Extension

本文利用一般效用函数考察了最优商品税和最优关税的结构。结构只取决于商品的替代效应。主要研究结果如下。(i)如果所有商品都可以相互替代，则所有商品的最优商品税率为正。（二）如果每个国家的所有货物都可以相互替代，则各国对每种货物的总关税税率的标志为正。

This research examines the structure of optimal commodity taxes and that of optimal tariffs by using a general utility function. The structures depend only on substitution effects of goods. Main findings are as follows. (i) If all goods are substitutable for each other, the optimal commodity tax rates on all goods are positive. (ii) If all goods in each country are substitutable for each other, the sign of the aggregated tariff rates of the countries on each good is positive.