کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
5083767 1477820 2012 12 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Optimal nonlinear income taxation with productive government expenditure
موضوعات مرتبط
علوم انسانی و اجتماعی اقتصاد، اقتصادسنجی و امور مالی اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
Optimal nonlinear income taxation with productive government expenditure
چکیده انگلیسی
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.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Review of Economics & Finance - Volume 22, Issue 1, April 2012, Pages 66-77
نویسندگان
, ,