Issues in the Design and Reform of Commodity Taxes: Analytical Results and Empirical Evidence
回顾商品税设计与改革的文献，介绍最优商品税的主要结论及经验证据，并探讨传统框架的扩展，包括儿童补贴、财政联邦制和逃税问题。
The motivation of this paper is two fold: (a) review the literature on design and reform of commodity taxes, (b) describe attempts at extending the traditional framework. The paper states the principal results in optimal commodity taxation with attention paid to assumptions made in their derivation. Empirical evidence on the structure of optimal commodity taxes is presented with special reference to the issue of uniformity versus selectivity, and the redistributive potential of commodity taxes. The paper, then, provides analytical and empirical evidence on the following extensions to the traditional framework: (i) presence of child subsidy and demographic effects on demand, (ii) fiscal federalism, (iii) tax evasion.