Taxes in fantasy,or most any tax on labor can turn out to help the laborers

This fable is designed to demonstrate that merely knowing the structure of two taxes that raise equal amounts of revenue will rarely be sufficient to determine which tax will prove preferable for a specific reference group. Most particularly, it shows that any of the traditional forms of taxation on labor may prove beneficial to the laborers themselves.The taxes considered are lump sum levies collected as money or labor, and proportional and nonproportional taxes on wage earnings. The analysis takes the form of a series of examples yielding counter-intuitive results. An epilogue discusses simulations and unstable equilibria.     

打破赖账经济的怪圈

这世道真是变了.过去是杨白劳怕黄世仁,如今是黄世仁怕杨白劳.在供暖市场上,杨白劳们一年比一年"牛".在北京,1999年的取暖费收缴率达85%以上,2000年降至75%左右,2001年12月份时收缴率才30%.在哈尔滨,收取暖费更为困难,2001年11月底时收缴率才7%,达到历史最低水平.杨白劳们不交钱,黄世仁们还必须供暖,于是,无论有钱无钱都以当杨白劳为荣.