Optimal nonlinear income taxation with productive government expenditure

被引：6

作者：

Lai, Ching-Chong ^{[1
,2
,3
,4
]}

Liao, Chih-Hsing ^{[1
]}

机构：

[1] Natl Chengchi Univ, Dept Econ, Taipei 116, Taiwan

[2] Acad Sinica, Inst Econ, Taipei, Taiwan

[3] Natl Sun Yat Sen Univ, Inst Econ, Kaohsiung, Taiwan

[4] Feng Chia Univ, Dept Econ, Taichung, Taiwan

来源：

INTERNATIONAL REVIEW OF ECONOMICS & FINANCE | 2012年 / 22卷 / 01期

关键词：

Nonlinear income taxation; Optimal taxation; Endogenous growth; LONG-RUN GROWTH; MONOPOLISTIC COMPETITION; ENDOGENOUS GROWTH; ECONOMIC-GROWTH; PROGRESSIVE TAXATION; TAX PROGRESSIVITY; FISCAL-POLICY; INDETERMINACY; WELFARE; COST;

D O I：

10.1016/j.iref.2011.08.009

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper develops an endogenous growth model with a production externality and nonlinear income taxation, and uses it to examine how the fiscal authority devises its nonlinear tax structure from the viewpoint of welfare maximization. It is found that, in the Barro (1990) model, Pareto optimality can be achieved if both policy instruments for the tax scalar and the extent of the tax progressivity/regressivity are set optimally. (C) 2011 Elsevier Inc. All rights reserved.

引用

页码：66 / 77

页数：12

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