Nonlinear Tax Structures and Endogenous Growth
Nonlinear Tax Structures and Endogenous Growth
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非线性税收结构和内生增长
DOI：
10.1111/1467-9957.00232
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发表时间：
2001
期刊：
影响因子：
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通讯作者：
Steven Yamarik
中科院分区：
文献类型：
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作者：
Steven Yamarik
研究了非线性税收结构对经济增长的影响。这里关注的是税收对经济增长的扭曲效应，而不是再分配效应。研究发现了两个结果。首先，包含一个非线性的税收结构到一个Ak增长模型引入了新古典增长模型的收敛行为，同时保留了Ak模型的稳态增长特性。第二，随着时间的推移，税收结构更具累进性，这将降低过渡期增长率，提高趋同速度。因此，有人认为，税收结构可能是观察到的人均增长率差异的另一个来源。版权所有2001年由布莱克威尔出版有限公司和曼彻斯特维多利亚大学
The growth implications of a nonlinear tax structure are investigated. The interest here is on the distortionary not the redistributive effects of taxation on economic growth. The study finds two results. First, the inclusion of a nonlinear tax structure into an Ak growth model introduces the convergence behavior of the neoclassical growth model while retaining the steady-state growth properties of the Ak model. Second, a tax structure that is more progressive through time will lower the transitional growth rate and raise the speed of convergence. Therefore, it is suggested that the tax structure may be another source of observed differences in per capita growth rates. Copyright 2001 by Blackwell Publishers Ltd and The Victoria University of Manchester