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与简单地以效用最大化或者社会福利最大化为研究目标不同,本文通过研究财政政策的几个潜在目标来讨论财政政策的决定因素。除了纯经济因素,政治和社会因素也会对财政决策产生影响。本文以税收为例研究财政政策的多重目标。为了理解税收并对不同的税收选择进行比较,我们通过设定一个世代交叠生命周期模型来分析不同税收选择对财富积累、社会福利、政治支持以及经济平等的含义。
Rather than simply focusing on utility maximization or social welfare maximization, this article discusses the determinants of fiscal policy by studying several potential goals of fiscal policy. In addition to purely economic factors, political and social factors can have an impact on fiscal decisions. This paper takes taxation as an example to study the multiple objectives of fiscal policy. To understand taxes and compare different tax options, we examine the implications of different tax choices for wealth accumulation, social welfare, political support, and economic equality by setting a model of overlapping generations of life cycles.