Optimal Tax Theory : A Refinement and Extension

本研究以一般效用函数探讨最适商品税与最适关税的结构。这种结构只取决于商品的替代效应。主要调查结果如下。(i)如果所有商品都是可替代的，则所有商品的最优商品税率都是正的。(ii)如果每个国家的所有商品都可以相互替代，则各国对每种商品的总关税率的符号为正。

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.