Optimal Commodity Taxation and Tax Reform under Unemployment
在凯恩斯失业背景下推导最优商品税公式和税制改革规则，采用四商品单个体模型，固定实际工资导致劳动过剩，通过直观图形比较与充分就业下的传统结果。
This paper derives the optimal commodity tax formula and the tax reform rule which should be used in a situation of (orthodox Keynesian) unemployment. The setting considered is a four-good one-individual model with fixed real wage implying an excess supply of labor. The presentation is very simple and based on intuitive and graphical arguments. The emphasis is on comparing our results with the more traditional results derived under full employment.