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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Corlett-Hague rule ： ウィキペディア英語版 Corlett-Hague rule The Corlett-Hague rule is a rule in the economics of optimal taxation, which follows the second best approach and states that optimal taxation can be achieved by taxing complementary goods of leisure, thereby reducing the distortion of labor supply incentives. It was developed by W.J. Corlett and D.C. Hague in 1953 and is derived from the principles of optimal taxation derived by Frank P. Ramsey. The Corlett-Hague rule has multiple applications in tax policy such as in commodity taxation or capital income taxation. == References== * Corlett, W.J., Hague, D.C. (1953). Complementarity and the Excess Burden of Taxation. (''Review of Economic Studies'', 21(1) ), pp.21-30. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Corlett-Hague rule」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.