西方最优商品税理论的历史演变和最新进展

“统一抑或差别”是理论经济学家和公共财政政策制定者之间长期争论的永恒主题．文章以这一主题为线索介绍西方学者有关最优商品税理论研究的最新进展，认为最优商品税理论对于政策制定者而言，不仅具有重要的理论参考价值，而且还可以帮助在理论研究与具体政策建议之间架起交流的桥梁．特别是考虑家户生产的最新研究进展从定性和定量两个层面都能对合理设计以及实施差别税率的最优商品税制提供有用的政策依据和建议．

The Latest Developments and the Historical Evolution of the Western Optimal Commodity Tax Theory

＂Unity or the difference＂ is the eternal topic between the theoretical economists and the public finance policy-makers. By this clue, this paper introduces the latest developments of the optimal commodity tax from the theoretical studies of the western scholars; then considers the optimal commodity tax theory is not only of great theoretical reference value, but also can help to set up the communicative bridges between the theoretical researchs and the specific policy recommendations for policy-makers, Particularly, the latest research progress in view of household production provides some uesful recommendations about the design and implementation of the optimal commodity tax syetem of different rates in both qualitative and quantitative aspects.