一、商品税优化理论基本概述商品税优化理论探讨了这样一个问题：如果政府只能以商品税作为征集既定收入的工具，什么样的商品税能使负担最小化而使纳税人保持尽可能多的福利？传统观点认为，最优商品税是对所有商品征收单一税率的商品税，因为单一税率不影响相对价格；差别税 First, a basic overview of the theory of commodity tax optimization Commodity tax optimization theory explores such a question: If the government can only use the commodity tax as a collection of established revenue tools, what kind of commodity tax can minimize the burden to keep taxpayers as much as possible Welfare? The traditional view is that the optimal product tax is a single-rate commodity tax on all commodities because the single tax rate does not affect the relative price; the differential tax