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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/78456


    Title: Optimal Nonlinear Income Taxation with Productive Government Expenditure
    Authors: Lai, Ching-Chong;Liao, Chih-Hsing
    賴景昌;廖志興
    Contributors: 經濟系
    Keywords: Growth;Policy;Tax;Taxation
    Date: 2012-04
    Issue Date: 2015-09-15 10:59:12 (UTC+8)
    Abstract: 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
    Relation: International Review of Economics and Finance, 22(1), 66-77
    Data Type: article
    DOI link: http://dx.doi.org/10.1016/j.iref.2011.08.009
    DOI: 10.1016/j.iref.2011.08.009
    Appears in Collections:[Department of Economics] Periodical Articles

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