Optimal nonlinear income taxation with productive government expenditure

Ching Chong Lai, Chih Hsing Liao

研究成果: 雜誌貢獻期刊論文同行評審

4 引文 斯高帕斯(Scopus)

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.

原文???core.languages.en_GB???
頁(從 - 到)66-77
頁數12
期刊International Review of Economics and Finance
22
發行號1
DOIs
出版狀態已出版 - 4月 2012

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