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| 題名 | Income tax deductions for losses as insurance revisited |
| 作者 | Wu, T.C.M.;Yang, C.C. 楊建成 |
| 貢獻者 | 財政系 |
| 關鍵詞 | Income tax deductions for losses; Optimal income tax; Private insurance |
| 日期 | 2014-08 |
| 上傳時間 | 2-六月-2015 17:26:58 (UTC+8) |
| 摘要 | Kaplow (1992) shows that allowing income tax deductions for losses as partial insurance is undesirable in the presence of private insurance markets. This paper revisits the issue by considering a model that integrates Kaplow (1992) with Stiglitz (1982). We address the following question: Whether the income tax deduction for losses is part of an optimal income tax system. We show that introducing the income tax deduction for uninsured losses to complement an optimal nonlinear labor income tax will Pareto-improve welfare, provided that: (i) information is incomplete for the government as in the Stiglitz framework, and (ii) the premium for private insurance is unfair or moral hazard is present. © 2014 Elsevier B.V. |
| 關聯 | Economic Modelling, 41, 274-280 |
| 資料類型 | article |
| DOI | http://dx.doi.org/10.1016/j.econmod.2014.05.009 |
| dc.contributor | 財政系 | - |
| dc.creator (作者) | Wu, T.C.M.;Yang, C.C. | - |
| dc.creator (作者) | 楊建成 | - |
| dc.date (日期) | 2014-08 | - |
| dc.date.accessioned | 2-六月-2015 17:26:58 (UTC+8) | - |
| dc.date.available | 2-六月-2015 17:26:58 (UTC+8) | - |
| dc.date.issued (上傳時間) | 2-六月-2015 17:26:58 (UTC+8) | - |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/75538 | - |
| dc.description.abstract (摘要) | Kaplow (1992) shows that allowing income tax deductions for losses as partial insurance is undesirable in the presence of private insurance markets. This paper revisits the issue by considering a model that integrates Kaplow (1992) with Stiglitz (1982). We address the following question: Whether the income tax deduction for losses is part of an optimal income tax system. We show that introducing the income tax deduction for uninsured losses to complement an optimal nonlinear labor income tax will Pareto-improve welfare, provided that: (i) information is incomplete for the government as in the Stiglitz framework, and (ii) the premium for private insurance is unfair or moral hazard is present. © 2014 Elsevier B.V. | - |
| dc.format.extent | 303284 bytes | - |
| dc.format.mimetype | application/pdf | - |
| dc.relation (關聯) | Economic Modelling, 41, 274-280 | - |
| dc.subject (關鍵詞) | Income tax deductions for losses; Optimal income tax; Private insurance | - |
| dc.title (題名) | Income tax deductions for losses as insurance revisited | - |
| dc.type (資料類型) | article | en |
| dc.identifier.doi (DOI) | 10.1016/j.econmod.2014.05.009 | - |
| dc.doi.uri (DOI) | http://dx.doi.org/10.1016/j.econmod.2014.05.009 | - |