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    题名: Rising skill premium and the dynamics of optimal capital and labor taxation
    作者: 楊建成
    Yang, C.C.;Tsai, Yi-Chan;Yu, Hsin-Jung
    贡献者: 財政系
    关键词: Skill premium;optimal taxation;capital-skill complementarity;equipment-specific technological progress
    日期: 2022-07
    上传时间: 2025-06-13 09:28:56 (UTC+8)
    摘要: With capital-skill complementarity, the secular decline in the price of capital equipment due to equipment-specific technological progress (ESTP) keeps pushing up the demand for skilled relative to unskilled labor and raising the skill premium. This paper quantitatively characterizes the dynamics of optimal taxation in response. Two main results emerge, regardless of whether the Ramsey (1927) or the Mirrlees (1971) approach is adopted. First, a tax on capital equipment corrects the “pecuniary externalities” caused by ESTP. The correction prescribes a downward or an upward adjustment of tax rates over time, depending on whether ESTP takes place at an accelerated or a decelerated pace. Second, both Ramsey and Mirrlees approaches prescribe an increasing marginal tax rate on labor income over time. Interestingly, we find that the prescribed pattern of optimal taxation resembles the empirical decline in capital taxes and the increase in labor taxes observed in the United States. In particular, despite the significant rise in the skill premium, the welfare gains of tax reform toward optimal Ramsey taxes are modest and small.
    關聯: Quantitative Economics, Vol.13, No.3, pp.1061-1099
    数据类型: article
    DOI 連結: https://doi.org/10.3982/QE1326
    DOI: 10.3982/QE1326
    显示于类别:[財政學系] 期刊論文

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