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tw
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resources
allocationincome distribution

iii

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iv

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1
3
3
6
7

10


11
11
20
25
25
29

32


32
32
35
37


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38
38
40
44
47
49
50
51
52

58

58
59
60
61
61
64
66
69
69
71

75

75
75
77
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vii

83
84
84
YQ 86
YQ 90
94
YQ IS 94
94
97

100

100
101
101
101
101
102
102
102
104
104
112
117
117
127

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viii

132

132
Specific Tax 132
136
138
Ad Valorem Tax 138
141
143
143
144

146

146
146
148
149
154
154
156
164
164
173

178

178
178
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ix

181
185
189

193

193
193
194
195
198
200
200
200
203
204

207

207
207
211
213
213
216
218
222

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225

225
229
232
235
237
243

246

246
246
247
253
253
256
260
260
262
267
267
268
269
271

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GNP
3050

18 19
Adam Smith


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invisible hand 1

19

A. H.
G. Wagner

law of the expansion of the expenditure

20
1929

1 Adam Smith17231790 Kirkcaldy

14 Glasgow 17 Oxford Ballial
23 1746
1748 Edinburgh 1751
1751 Glasgow
1764 Glasgow 1766
An Inquiry into the Nature and Causes of the Wealth of Nations
1776

2 A. H. G. Wagner, 18351917
Finanzwissenchaft 1877 1901

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J. M. Keynes
3

resources allocation

optimum resources allocation

(1)(2)
3 J. M. Keynes188319461936 The General Theory of Employment,
Interest and MoneyThe Keynesian Revolution
The Economic Consequences, 1919

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(3)

market failure

excludability

free rider

external effect

external economy

external diseconomy

optimum output

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output

1-1

DD AR
MR
LAC
LMC

LMC
M

Pm

Pr
Pf

E
O

LAC

D
DDAR
MR
Qm

Qr

Qf

1-1

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MC = MR Q m P mO

P > MCresources
a l l o c a t i o n M Q m
monopoly pricing
marginal cost pricing
P = AR = MC
OQr OQm OPr OPm

OPr socially optimum

pricing
full on average cost
pricingP = AR = LAC
OQf OQr OPf OPr
OPf OfF
OPf fair return price

income redistribution function

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economic stabilization function

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built-in stabilizerdiscretionary scal policy

time-lag

timing

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J. M.
Buchanan R. E. Wagner

4 J. M. Buchanan and R. E. Wagner, Democracy in Decit Academic Press, 1977. J.

M. Buchanan, J. Burton, and R. E. Wagner, The consequences of Mr. Keynes, The
Institute of Economic Affairs, 1978
5
1987

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Adam Smith

equityefficiency

10

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11

horizontal
equityvertical equity

benefit
principleability-to-pay principle

taxpaying ability

principle of absolute
equity
1,000

1,000
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12

lump-sum taxpoll tax

modified equity
principle

1. benefit approach
J. Rocke
18 19
J. BenthamAdam smith 19 M.
PantaleoniU. MazzolaE. Sax K. Wick Sellde Vili de
Macro E. Lindahl
benefit theory

1.
2. 2 A B 3.
4.

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13

2-1 A B
A
B aa A
A OG 100 OC
50 bb B A

B OU 100
OU A B OF
75 A 25
A 25

aa bb D A B
100 OEA EDB
HD OE A B
100 OC

%
0

H
b
R

75

50

25
50

25

75
b

%
100

a
F G

NQ E C

100

2-1E. Lindahl

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14

JM 100 OC
OE
A B
ON
RZA NR B
TR ON B
TZ B TZ A
NZ ON A
NR A NJ B TJ

OE
B. Lindahl voluntarily-exchange
approach1

OE

2. ability-to-pay approach

taxpaying
1 E. Lindahl. Just TaxationA Positive Solution, 1919, reprinted in
R. A. Musgrave and A. T. Peacock, Classics in the Theory of Public Finance, Macmillan,
1958, pp. 168176 L. Johansen Some Notes on the
Lindahl Theory of Determination of Public Expenditure, International Economic
Review, vol. 4, Sep. 1963, pp. 346358

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15

ability

2 16
R. A. Musgrave, The Theory of Public Finance,
McGraw-Hill, 1959, pp. 6173J. S. Mill

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16

concept of equal sacrifice

1. 2.
3.

2-2
2-2 OZ DC
O D D
CE CF
ZG
A ZH B
A IE GF B
JK HL
MG
A NG B TH NG+TH = MG
E

Y
U
Q

P
W
X

n
O

T SV RN

L
H

F
G

2-2

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17

NG TH A EP B
KQ
NG TH
Y T UY
UYUYT
H. Sidegwick A. Marshall

A RG B SH
RG+SH = MG EW EI = KU
KJ RG SH

UYUYT UY
A. J. Cohen Stuart
A VG B
VH VG+VH = MG Vn
EX+KY OV

DUYT

DYT T. N.

Carver A. C. Pigou

(1)equal absolute sacrice

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18

P. A. Samuelson R. A. Musgrave
1
1 1

(2)equal proportional sacrice

(3)equal marginal sacrice

maximum progression
2-2 A
B GH A

GH
A B

A. P. Lerner
2-3

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19

MUa

MUb

a
R

S
E
Z

L
b

N
c
OA

Y1 Y2*

Y0

Y2

OB

2-3

OA A OB B
OAOB A B aa
A bb B
aa bb E OAY0 = ObY0
Y0
Y0 A B
Y0
Y1A

OAaRY1 B

OB bLY1

B A Y0

AB A
aa B cc Z
Y2 Y0 A. P.
Lerner

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20

Y0Y2 Y0Y2*
XEZ Y0

SNXE >

tax neutrality
dead
weight loss

M. Friedman
X Y

2-4

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21

Y
Pc

Pi
Pf
Q
E
Pf
Pc

Pi

U1
U2

2-4

X Y GH
E U1 E
X Y
P1P1 X Y
X Y
GH
X Y E
X
differential incidence
X Y
GH X
Y X Y
X
PcPc PcPc P1P1
X

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22

PfPf P1P1 Q PfPf

Q GH PcPc Q U2

2-5 DD SS X
2-4 E MRS = MRT
Y
2-5 DD
2-5 SS 2-5 e
2-4 E MRSmMRT
OA OC OC
OB OA OBAB
2-5 dead-weight
lossJHe JHe 2-4 U1 U2

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23

P
S

D
H

C
B

S
O

2-5

JHe

ABJH

Bd ACMHBs CBJM JHe

HeM JeM Wc Ws

Wc =
Ws =

B2d
2I
B2s
2I

Ed

EdEs
Ed+Es

I total outlay including taxEd Es

tax neutrality

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24

2-6 X OP 0
OX0 A
DD dd
DD dd
X OP0 OP1 DD
dd XOXD XoXd
2-6 dd DD
dd DD

F. P. Ramsey

P
D

P1
P0

B
A

d
D

Xd

XD X0

2-6

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. .
, 2012.05

ISBN 978-957-11-6590-5
1.2.
567.24

101002262

1K37

1063394

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