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о?????????С??????????乩?????????????????????????仯????????С?????????????峬?С?????С?????????????????Frank P. Ramsey (26)????1927?23?????Ramsey??

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??????о±С?????????????????????λ????????ж?о?磺Dohmen et al. 2011??????Ч?????33%?Blanchflower & Oswald 2004???????????50%??????????Щ????????

?????????????????п????????????????????δзá?????????????30%?7??????зá??????й?????????????????б?7????????б?????(Kaplow 1996Ng 2000.)

?Щ?100???130??100???и?г???????American Economic Review 1987?????Щ????????м??????????Чú????????????????????κ?磬???????????????????С???????Ч???????壬????Ч?и???????????????????????д???

???ι??м?????磬????????????????????????????GruberMullainathan 2005)???????

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BLANCHFLOWER, David G. and Andrew J. OSWALD (2004). Well-being over time in Britain and the USA, Journal of Public Economics, 2004, 88(7-8), 1359-86.

DOHMEN, Thomas; FALK, Armin; FLIESSBACH, Klaus; et al. 2011. Relative versus absolute income, joy of winning, and gender: Brain imaging evidence, Journal of Public Economics, 95(3-4): 279-285.

GRUBER, J. & MULLAINATHAN, S. (2005). Do cigarette taxes make smokers happier? Advances in Economic Analysis & Policy, 5: 1-43.

KAPLOW, Louis (1996). The optimal supply of public goods and the distortionary cost of taxation. National Tax Journal, 49(4): 513C533.

NG, Yew-Kwang (2000). Effciency, Equality, and Public Policy: With a Case for Higher Public Spending. Macmillan, Basingstoke, Hampshire. (?Ч???????磬2003.)

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