Chap14 Efficient and Equitable Taxation(西方财政学-厦门大学,曾建华)宣讲培训.ppt

Chap14 Efficient and Equitable Taxation(西方财政学-厦门大学,曾建华)宣讲培训.ppt

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Chap14 Efficient and Equitable Taxation(西方财政学-厦门大学,曾建华)宣讲培训.ppt

Chapter 14 – Efficient and Equitable Taxation;Optimal Commodity Taxation;Optimal Commodity Taxation;Optimal Commodity Taxation: Case 1 – All goods can be taxed;Optimal Commodity Taxation: Case 1 – All goods can be taxed;Optimal Commodity Taxation: Case 2 – Not all goods can be taxed;Optimal Commodity Taxation: Ramsey Rule;Figure 14.1;Optimal Commodity Taxation: Ramsey Rule;Optimal Commodity Taxation: Ramsey Rule Reinterpreted;Optimal Commodity Taxation: Ramsey Rule Reinterpreted;Optimal Commodity Taxation: Ramsey Rule Reinterpreted;Optimal Commodity Taxation: Ramsey Rule Reinterpreted;Optimal Commodity Taxation: Equity Considerations;Optimal Commodity Taxation: Equity Considerations;Optimal User Fees;Optimal User Fees;Figure 14.2;Optimal User Fees;Figure 14.3;Optimal User Fees;Optimal User Fees;Optimal User Fees;Optimal Income Taxation;Optimal Income Taxation: Modern studies;Figure 14.4;Optimal Income Taxation: Modern studies;Optimal Income Taxation: Modern studies;Other Criteria for Tax Design;Tax Evasion;Tax Evasion;Tax Evasion;Figure 14.5;Tax Evasion;Recap of Efficient and Equitable Taxation

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