Strong Substitutes and Tax Reform: A Further Interpretation
证明，在两种强替代品面临不同从价税率时，只需假设它们是税收收入替代品，就能支持降低税率差异可改善消费者福利的结论，为直觉性税收政策建议提供了更简单的理论基础。
A decade ago A. Hatta and J. Haltiwanger (1986) gave a theoretical foundation for the intuitive tax policy recommendation that if two strong substitutes have different ad valorem tax rates, lessening the difference between their tax rates improves consumer's welfare. This note demonstrates that a simpler and possibly more practical assumption of tax-revenue substitutes is sufficient to uphold the Hatta-Haltiwanger theorem. Copyright 1996 by Economics Department of the University of Pennsylvania and the Osaka University Institute of Social and Economic Research Association.