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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 2012-04
上傳時間 15-Sep-2015 10:59:12 (UTC+8)
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
dc.contributor 經濟系
dc.creator (作者) Lai, Ching-Chong;Liao, Chih-Hsing
dc.creator (作者) 賴景昌;廖志興zh_TW
dc.date (日期) 2012-04
dc.date.accessioned 15-Sep-2015 10:59:12 (UTC+8)-
dc.date.available 15-Sep-2015 10:59:12 (UTC+8)-
dc.date.issued (上傳時間) 15-Sep-2015 10:59:12 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/78456-
dc.description.abstract (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
dc.format.extent 339677 bytes-
dc.format.mimetype application/pdf-
dc.relation (關聯) International Review of Economics and Finance, 22(1), 66-77
dc.subject (關鍵詞) Growth;Policy;Tax;Taxation
dc.title (題名) Optimal Nonlinear Income Taxation with Productive Government Expenditure
dc.type (資料類型) articleen
dc.identifier.doi (DOI) 10.1016/j.iref.2011.08.009
dc.doi.uri (DOI) http://dx.doi.org/10.1016/j.iref.2011.08.009