现代税制下的政府收益最大化:概念阐释

本文通过阐述公共产品的最优供给与政府总的净收益之间的联系来界定现代税制下的“政府收益最大化”,指出现代税制下的“政府收益最大化”是政府为了实现公共利益而优化公共产品供给的结果。“公共产品优化供给”的核心指标是纳税人提前支付了公共产品的生产成本后,在公共产品消费过程中不必二次付费。尽管这种“政府收益最大化”并非特定时空政府经济作为的描述,但是它所建立的规范性判断却可以为现代政府的财政决策提供参考或指导,从而有助于政府更好地服从于公共利益的安排。

The Notion Elaboration of Government' s Maximum Benefit in Modern Taxation

This article clarifies the notion of "Government' s Maximum Benefit" in modern taxation through representing the relationship between optimal supply of public goods and the total net benefits of government. Government' s Maximum Benefit refers to the outcome that government optimizes the supply of public goods with an aim to achieve public interest. And the optimal supply of public goods means that once the taxpayers pay in advance the productive cost of public goods, there should not be second payment in the consumption of public goods. The concept of government' s maximum revenue I offer in this article-not as representations of government' s economic behaving that happened at a given time and in a given place, but its normative judgment has its significance in serving as suggestion or orientation for government' s fiscal policy - making and thus helps to make government dedicated to the service of general interest.