【摘要】 由于可再生资源具有生命周期,因此从经济收益的角度来讲必然存在一个最优开采期。在产权私有的前提下,本文研究了在无税收、线性税率和非线性税率这三种情况下的最优开采期,认为线性税率影响到可再生资源的最优开采期,因而不可能是中性的,但是非线性税率可以通过累进(退)性特点保证税收的中性,即可再生资源的最优开采期与没有税收时一样。更多还原

【Abstract】 Due to the lifecycle of regenerative resources,there must be an optimal period to exploit them for maximum profits.On the premise of private poverty rights,this paper gives the optimal exploitation periods respectively with the following conditions:(a)no taxes,(b)linear tax rate and (c)no-linear tax rate.We have the conclusions:on one hand,linear tax rate affects the optimal exploitation period and cannot be neutral;on the other,no-linear tax rate can be neutral because of the accumulation.更多还原