Optimal Commodity Taxation and Tax Reform under Unemployment
Optimal Commodity Taxation and Tax Reform under Unemployment
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失业条件下的最优商品税和税收改革
DOI：
10.2307/3440084
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发表时间：
1989
期刊：
影响因子：
--
通讯作者：
S. Wibaut
中科院分区：
文献类型：
--
作者：
M. Marchand;P. Pestieau;S. Wibaut
本文推导了在（正统凯恩斯主义）失业情况下的最优商品税公式和税收改革规则。考虑的设置是一个四好，一个人的模型，固定的真实的工资意味着劳动力的过剩供给。演示非常简单，基于直观和图形的论点。重点是比较作者的结果与更传统的充分就业下得出的结果。版权所有1989年由斯堪的纳维亚经济学杂志的编辑。
This paper derives the optimal commodity tax formula and the tax reform rule that should be used in a situation of (orthodox Keynesian) unemployment. The setting considered is a four-good, one-individual model with fixed real wage implying an excess supply of labor. The presentation is very simple and based on intuitive and graphical arguments. The emphasis is on comparing the authors' results with the more traditional results derived under full employment. Copyright 1989 by The editors of the Scandinavian Journal of Economics.