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首页> 外文期刊>Journal of socio-economics >Taxing utility
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Taxing utility

机译：税收实用程序

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摘要

In order to assess the efficiency of a tax, we should examine its effect on the behavior of individuals. In general, the less a tax affects behavior, the more efficient it is thought to be. The standard example of a non-distorting tax is a lump-sum tax, which does not change with the behavior of the taxpayer. However, this article demonstrates that behavioral distortions can and do arise from a change in even a lump-sum tax. The only truly non-distortionary tax would be one based on utility itself. Utility, which has been used as a norm for distributional analysis, is also the ideal base for efficiency analysis. In fact, any reasonable attempt to describe a minimally distortive basis of taxation will significantly resemble the notion of a tax on utility. Therefore, utility itself is the best basis for evaluation of the efficiency of a tax. Such a tax has many additional features which make it more useful for analytical purposes than lump-sum taxes.
机译：为了评估税收的效率，我们应该检查税收对个人行为的影响。通常，税收对行为的影响越小，人们认为税收效率越高。不扭曲税的标准示例是一笔总付税，它不会随着纳税人的行为而改变。但是，本文证明，即使一次总付税的改变，行为扭曲也可能而且确实会引起。唯一真正的非扭曲性税收将是基于公用事业本身的税收。实用程序已被用作分布分析的规范，也是效率分析的理想基础。实际上，描述税收的最小扭曲基础的任何合理尝试都将与效用税概念十分相似。因此，效用本身就是评估税收效率的最佳基础。这种税有许多附加功能，使其比一次性税更能用于分析目的。

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