Revisiting the Classical View of Benefit‐based Taxation
将基于受益的税收的经典逻辑融入现代最优税收理论，分析个人从国家活动中获得的受益如何与其收入能力挂钩，并模拟了帕累托最优与功利主义权衡下的政策结果。
This article incorporates into modern optimal tax theory the classical logic of benefit‐based taxation in which an individual's benefit from the activities of the state is tied to his or her income‐earning ability. First‐best optimal policy is characterised analytically as depending on a few potentially estimable statistics. Constrained optimal policy, with a Pareto‐efficient objective that trades off this principle and conventional utilitarianism, is simulated using conventional constraints and methods. A wide range of optimal policy outcomes can result, including those that match well several features of existing policies. This analysis thereby contributes to the theory of positive optimal taxation.