【摘要】 帕累托效率不保证竞争过程导致的分配与广为接受的公平概念相一致 ,因而具有分配功能的税收政策在其理论与实践中 ,必须考虑公平与效率的权衡问题。正如我们在税收理论的发展历程中看到的 ,公平优先 ,效率优先 ,还是二者兼顾 ,直接地导出了不同的理论形态和政策结论。本文主要从公平与效率的角度分析了税收理论的发展脉络 ,在对不同理论模型及其政策含义进行评介的同时 ,着重分析其间蕴藏的公平与效率含义。更多还原

【Abstract】 Pareto efficiency cannot ensure the distribution produced by competition process. This is in accordance with the widely accepted equity concept. The taxation policy with distribution function, therefore, should consider the trade-off between equity and efficiency both in theory and practice. As we have seen that in the development of taxation theory, that equity has priority, or that efficiency has priority, or that the two are in balance, will lead to different theory forms and policy conclusions. This article analyzes the development route of taxation theory from the prospective of equity and efficiency. In the meantime, the article analyzes and comments on various theoretic models and their policy implications, especially the implications of equity and efficiency.更多还原