关键词: 货币测度社会福利函数, 社会福利, 资源消耗, 对偶, 消费税、个人所得税与补贴, 帕累托最优

Abstract: In this paper we use the money metric social welfare function to give the social welfare maximization model and the resource expenditure minimization model after adding the efficiency constraint condition on the base of document^[1],then discuss their relation,at last give the excise rates,the individual income tax rates and the subsidy rates,and indicate the relation between the social welfare maximization point and Pareto efficiency.

Key words: money metric social welfare function, social welfare, resource expenditure, excise, individual income tax and subsidy, Pareto optimal