|
Several theories of taxation exist in public economics. Governments at all levels (national, regional and local) need to raise revenue from a variety of sources to finance public-sector expenditures. The details of taxation are guided by two principles: who will benefit, and who can pay. In public-finance literature, there are two theories: the ability theory (presented by Arthur Cecil Pigou) and the benefit theory (developed by Erik Lindahl). The benefit theory has a modern version, known as the "voluntary exchange" theory. Under the benefit theory, tax levels are automatically determined, because taxpayers pay proportionately for the government benefits they receive. In other words, the individuals who benefit the most from public services pay the most taxes. In analyzing the benefit approach, two models have been discussed: the Lindahl model and the Bowen model. ==Lindahl's model== Lindahl tries to solve three problems: *Extent of state activity *Allocation of the total expenditure among various goods and services *Allocation of tax burden In the Lindahl model, if SS is the supply curve of state services it is assumed that production of social goods is linear and homogenous. DDa is the demand curve of taxpayer A, and DDb is the demand curve of taxpayer B. The vertical summation of the two demand curves results in the community’s total demand schedule for state services. A and B pay different proportions of the cost of the services. When ON is the amount of state services produced, A contributes NE and B contributes NF; the cost of supply is NG. Since the state is non-profit, it increases its supply to OM. At this level, A contributes MJ and B contributes MR (the total cost of supply). Equilibrium is reached at point P on a voluntary-exchange basis. 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「theory of taxation」の詳細全文を読む スポンサード リンク
|