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1、外文翻译原文consumptiontax,andwagestypeandconsumptiontypeofvalue-addedtaxMaterialSource:NationalTaxJournalAuthor:CarlS.ShoupⅠThevalue-addedtax,consumptiontype(CVAT)hasthesameaggregatebaseasaretailsalestaxonconsumergoodsandservices(CT,forconsumptiontax)andsoshouldseemtoexertthesameec
2、onomiceffects,includingtheeffectonallocationofresourcesbetweenproductionofcapitalgoodsandproductionofconsumergoods.ThislatterconclusionhasbeendeclarederroneousbyProfessorWilliamH.Oakland("TheTheoryoftheValue-AddedTax:I—AComparisonofTaxBases,"NationalTaxJournal,June,1967),whose
3、generalequilibriummodelyieldsaninferenceofdifferentallocationsunderthetwotaxes.Oakland'sfindingis,however,notsubstantiatedbyhisanalysis,foritisbasedonanincorrectmethodofarrivingataCTratethatwillleavethesamerealdisposableincomeaswillagivenCVATrate.Asupportingargument,thattheCVA
4、TismorenearlylikeawagestaxthanistheCT,isinerror,becauseofafailuretospecifythebaseoftheCVATasanidentitythatincludestermsforwagesandprofits.WetakeupfirstthemethodofarrivingattherateoftheCT.ⅡOakland'smathematicalargumentissaidtobeoneofproofbycontradiction.Heassumesthatthetwotaxes
5、,CVATandCT,areimposedatratesthatmakethemfullyequivalentinthesenseofleavingtheeconomywiththesamerealdisposableincome,andappearstofindthattherateoftheconsumptiontaximpliedbythisequatingofrealdisposableincomesisnothighenoughtoyieldthegovernmentthesamerealtaxrevenuethatitobtainsun
6、derthatrateoftheCVATthatmakesrealdisposableincomesequal.Thus,ifthetwotaxratesaresetsothat,thetaxesareequivalentintheonesense(samerealdisposableincomeunderthetwotaxes)theyare,itseems,notequivalentintheothersense(samerealrevenue);theCTratemustbesetatahigherlevel,toyieldthesamere
7、alrevenueastheCVATrate,andsomust7resultinasmallerrealdisposableincome,andsoinadifferentallocationofoutputbetweencapitalgoodsandconsumergoods.Theconclusionthusreachedissupplementedbytwointuitivearguments.Buttheyseemsodifficulttofollowthatoneisledtoreexaminethemathematicalargume
8、nt.ItturnsoutthatwhatOaklandtakestobetherateoftheCTisnotthata
