减税规则的产权与效率——供给学派公平效率观的产权分析

凯恩斯主义主张通过增税实现收入均等化意义上的公平,供给学派则认为减税能够实现帕累托改进意义上的公平。前者被称之为增税规则公平,后者被称之为减税规则公平。二者虽然都是以资本主义市场经济赖以存在的排他性所有权作为产权基础,但增税规则有损所有权的排他性,两种规则从而有各自不同的效率。

Property Rights & Effect of Tax Reduction Principles --Property Right Analysis of Equal Efficiency Outlook by the Supply - Side Economists

Keynes holds that fairness in equal opportunity can be realized through tax-increase while supply-side economists think it can only reach fairness in the sense of Pareto improvement.The former is called increasing-tax fairness and the latter decreasing-tax fairness,both of which are based on taking property rights of exclusiveness relied on capital economy market.