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https://ah.lib.nccu.edu.tw/handle/140.119/78456
題名: | Optimal Nonlinear Income Taxation with Productive Government Expenditure | 作者: | Lai, Ching-Chong;Liao, Chih-Hsing 賴景昌;廖志興 |
貢獻者: | 經濟系 | 關鍵詞: | Growth;Policy;Tax;Taxation | 日期: | 四月-2012 | 上傳時間: | 15-九月-2015 | 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 | 關聯: | International Review of Economics and Finance, 22(1), 66-77 | 資料類型: | article | DOI: | http://dx.doi.org/10.1016/j.iref.2011.08.009 |
Appears in Collections: | 期刊論文 |
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