商品课税

关税减让与国内商品课税的协调

Tariff Reduction and Coordinated Reform of Domestic Indirect Taxes

对进口商品课税或厘定限额可以提高美国产品的竞争力。

Imports are sometimes taxed or limited by volume so that American products can better compete with foreign goods .

商品课税容易实现效率目标，却不利于公平收入分配目标的实现；

The efficient goal is easy to realize by taxation of commodities , but is not benefit to improve economic efficiency .

鸦片贸易合法化以后，外国鸦片美其名为洋药，作为合法商品课税，每百斤纳税银十两。

After the legalization of the opium trade , foreign opium , euphemistically described as " foreign drugs " as a legal commodity taxation , every tax-jin silver 12 .

它既包含了理论的贡献，诸如最优化收入及商品课税理论，也包含了实证研究，例如课税如何影响劳动力供给的研究。

It covers both theoretical contributions , such as the theory of optimal income and commodity taxation , as well as empirical work , such as the study of how taxes affect labor supply .