城市公共产品有效供给的偏好显示困难、税收激励与政策建议

公共产品较强的外部性导致消费者对其偏好的隐藏,税收被看成是公共产品成本的补偿方式,良好税制的的设置有利于公共产品的偏好的真实显示,从而实现公共产品的有效供给。解决公共产品偏好显示的困难实现是公共产品有效供给的重要前提。中国税收制度的改革最大的突破在于实行了分税制。不过,分税制与城市公共产品的供给之间仍然存在着矛盾,本文通过对"第二价格法"的拍卖机制、克拉克税收激励机制分析后,对完善当前的税收政策提出了建议。

Difficulties,Tax Incentives and Policy Suggestions Shown in Preference of Effective Supply of Urban Public Goods

The characteristic of strong externality of urban public goods brings about that the consumers hide their preferences.The tax is regarded as the way of compensation for the costs of public goods.Setting an effective tax revenue system can better reveal the consumers’ preference,which leads to effective supply of public goods.The biggest breakthrough in China’s tax system reform is implementing distribution tax system policy.But there are still some contradictions between the distribution tax policy and the ...