کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9726864 | 1479503 | 2005 | 30 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Second-best optimal taxation of capital and labor in a developing economy
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
پیش نمایش صفحه اول مقاله
![عکس صفحه اول مقاله: Second-best optimal taxation of capital and labor in a developing economy Second-best optimal taxation of capital and labor in a developing economy](/preview/png/9726864.png)
چکیده انگلیسی
As commercial integration reduces the reliance on foreign trade taxation, raising tax revenue has become a major concern for the governments of developing economies. This paper examines how the tax burden in a developing economy should be distributed between capital income and labor income. We study a two-sector model, where the traditional sector is “informal” and consequently cannot be taxed by the government. In this setup, we find that the optimal (second-best) tax structure in order to raise a certain amount of revenue requires to tax capital income at least as much as labor income, and possibly more.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 89, Issues 5â6, June 2005, Pages 1045-1074
Journal: Journal of Public Economics - Volume 89, Issues 5â6, June 2005, Pages 1045-1074
نویسندگان
Cecilia GarcÃa Peñalosa, Stephen J. Turnovsky,