Capital income taxation under majority voting with aging population
Capital income taxation under majority voting with aging population
复制标题
人口老龄化下多数投票的资本所得税
DOI：
10.1007/bf02665985
复制
发表时间：
2004
影响因子：
1.7
通讯作者：
P. Swagel
中科院分区：
文献类型：
--
作者：
A. Razin;E. Sadka;P. Swagel
老年人通常对福利国家福利持复杂态度，因为她的收入主要来自资本，而这些福利的资金来自资本税。我们开发了一个多数投票模型，该模型侧重于老龄化对这一困境的影响。令人惊讶的是，该理论预测，资本收入的税率实际上可能会随着人口老龄化而上升，尽管预计老年人会比年轻人拥有更多的资本，从而投票反对更高的税收。然后，我们用1970-1996年期间10个欧盟国家的面板数据来检验该模型的关键预测。我们考察了老龄化对资本和劳动力征税的非对称影响。模型的含义被证明与面板数据是一致的。果冻编号。H0、H5、P1
An old person typically has a mixed attitude toward the welfare-state benefits, when they are financed by capital taxes, because her income derives mostly from capital. We develop a majority-voting model which focuses on the effect of aging on this dilemma. Surprisingly, the theory predicts that tax rates on capital income could actually rise as the population ages, even though older individuals would be expected to own more capital than the young and thus vote against higher taxes. We then confront the key prediction of the model with panel data for ten European Union countries, over the period 1970–1996. We investigate the asymmetric effect of aging on the taxation of capital and labor. The implications of the model are shown to be consistent with panel data. JEL no. H0, H5, P1
影响因子：
1.3
作者：
Furuzawa;A.;H.;Kunieda;et al.;宮本太郎;宮崎真素美;Shigeyuki Kondo;Makoto Yano and Takakazu Honryo
通讯作者：
Makoto Yano and Takakazu Honryo