Multiple equilibria and progressive taxation of labor income

被引：15

作者：

Guo, JT ^{[1
]}

机构：

[1] Univ Calif Riverside, Dept Econ, Riverside, CA 92521 USA

来源：

ECONOMICS LETTERS | 1999年 / 65卷 / 01期

关键词：

multiple equilibria; progressive taxation; business cycles;

D O I：

10.1016/S0165-1765(99)00135-4

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper shows that in a one-sector real business cycle model with strong increasing returns in production, progressive taxation of labor income can stabilize the economy against sunspot fluctuations, even when the capital tax schedule is flat. This result is consistent with the US tax code in which labor-income taxation is more progressive than capital-income taxation. (C) 1999 Elsevier Science S.A. All rights reserved.

引用

页码：97 / 103

页数：7

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