Optimal Tax and Public Investment Rules for Congestion Type of Externalities
在考虑拥堵型外部性和收入分配的次优框架下，研究了最优政府政策，通过净社会庇古税概念调整最优税收理论，并用可计算一般均衡模型展示了各组成部分的相对重要性。
Optimal government policy is considered in a second‐best framework where consumers and producers cause an externality of the congestion type and income distribution issues are taken into account. The theoretical results of the optimal tax literature are adapted using the concept of the net social Pigouvian tax. An illustrative AGE model uncovers the relative importance of its components. The model demonstrates that the level of the externality tax does not depend strongly on distribution concerns, as reoptimization of the other taxes ensures that the income distribution objective is reached. The model also allows us to study the interaction between externality taxes and public abatement.