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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
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50
51
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58
58
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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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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
229
232
235
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243
246
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253
253
256
260
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262
267
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269
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GNP
3050
18 19
Adam Smith
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invisible hand 1
19
A. H.
G. Wagner
2 A. H. G. Wagner, 18351917
Finanzwissenchaft 1877 1901
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J. M. Keynes
3
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
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time-lag
timing
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J. M.
Buchanan R. E. Wagner
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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
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
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
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18
P. A. Samuelson R. A. Musgrave
1
1 1
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
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
Wc =
Ws =
B2d
2I
B2s
2I
Ed
EdEs
Ed+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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(02)2705-5066
. .
, 2012.05
ISBN 978-957-11-6590-5
1.2.
567.24
101002262
1K37
1063394
(02)2705-5066
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