utility tax

In the same time, the expansion of fiscal expenditure constrains tax system reform weaken the utility of tools to distribute income ( individual income tax and transfer payment).

同时财政支出的刚性特征也制约着税制改革，个人所得税和转移支付制度这一公平分配的工具难以施展。

Including car loan, car tax and utility bills he had? 225a week left to raise his children.

除去汽车贷款、汽车税和公共事业费用，他一周还有225欧元剩下来抚养孩子。

By building personal income tax utility function including social cost-benefit function, the problem of the optimal tax capacity of personal income tax turn into question of the utility function for solving extremum problem. 4.

通过收益函数与成本函数，建立了个人所得税的社会总效用函数，将个人所得税收入能力的最优问题转化为求解总效用函数的极值问题，从而确定个人所得税最优收入能力点的数理条件。