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

共 50 条

[31] Productive government expenditure in a stochastically growing economy
Turnovsky, SJ
[J]. MACROECONOMIC DYNAMICS, 1999, 3 (04) : 544 - 570
[32] On the optimality of optimal income taxation
Bierbrauer, Felix J.
[J]. JOURNAL OF ECONOMIC THEORY, 2011, 146 (05) : 2105 - 2116
[33] Optimal income taxation and migration
Valeria De Bonis
Luca Spataro
[J]. International Tax and Public Finance, 2018, 25 : 867 - 882
[34] OPTIMAL TAXATION OF FULL INCOME
HELPMAN, E
SADKA, E
[J]. INTERNATIONAL ECONOMIC REVIEW, 1978, 19 (01) : 247 - 251
[35] THE OPTIMAL TAXATION OF LABOR INCOME
REVESZ, JT
[J]. PUBLIC FINANCE-FINANCES PUBLIQUES, 1989, 44 (03): : 453 - 475
[36] Income inequality, utility, and optimal income taxation
Moreland, Kemper W.
[J]. ECONOMICS BULLETIN, 2019, 39 (01): : 656 - 661
[37] INCOME TAXATION, CONSUMPTION TAXATION, INTERGENERATIONAL TRANSFERS, AND GOVERNMENT BEHAVIOR
BLANKART, CB
[J]. PUBLIC FINANCE-FINANCES PUBLIQUES, 1993, 48 : 7 - 15
[38] Optimal income taxation when asset taxation is limited
Abraham, Arpad
Koehne, Sebastian
Pavoni, Nicola
[J]. JOURNAL OF PUBLIC ECONOMICS, 2016, 136 : 14 - 29
[39] THE OPTIMAL TAXATION OF ASSET INCOME WHEN GOVERNMENT CONSUMPTION IS ENDOGENOUS: THEORY, ESTIMATION AND WELFARE
Ben-Gad, Michael
[J]. ECONOMIC INQUIRY, 2017, 55 (04) : 1689 - 1711
[40] Comparative Statics of Optimal Nonlinear Income Taxation with a Publicly Provided Input and a Nonlinear Production Technology
Brett, Craig
Weymark, John A.
[J]. JOURNAL OF PUBLIC ECONOMIC THEORY, 2013, 15 (04) : 519 - 546

← 1 2 3 4 5 →