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    题名: Optimal Nonlinear Income Taxation with Productive Government Expenditure
    作者: Lai, Ching-Chong;Liao, Chih-Hsing
    賴景昌;廖志興
    贡献者: 經濟系
    关键词: Growth;Policy;Tax;Taxation
    日期: 2012-04
    上传时间: 2015-09-15 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
    数据类型: article
    DOI 連結: http://dx.doi.org/10.1016/j.iref.2011.08.009
    DOI: 10.1016/j.iref.2011.08.009
    显示于类别:[經濟學系] 期刊論文

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