Welfare and optimum dynamic taxation of consumption and income
Welfare and optimum dynamic taxation of consumption and income
复制标题
福利以及消费和收入的最佳动态税收
DOI：
10.1016/s0047-2727(99)00043-2
复制
发表时间：
2000
影响因子：
9.8
通讯作者：
Wilbur John Coleman
中科院分区：
文献类型：
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作者：
Wilbur John Coleman
本文估计，通过实施对消费和收入征税的最优拉姆齐税收政策，美国可以获得巨大的福利收益。研究还发现，与对消费征税相关的福利影响在数量上比与动态对收入征税相关的福利影响更重要。事实上，用不变的消费税取代所得税带来的福利收益仅略低于对消费和收入征税的动态政策所获得的福利收益。在计算这些福利收益时，仔细考虑了税率的动态路径，以及与经济如何对新税收政策做出反应相关的过渡动态。
This paper estimates that the US could attain large welfare gains by implementing an optimal Ramsey tax policy that taxes consumption and income. It is also found that the welfare implications associated with taxing consumption are quantitatively more important than those associated with dynamically taxing income. Indeed, replacing income taxes with a constant consumption tax leads to a welfare gain that is only slightly lower than that attained by a dynamic policy that taxes consumption and income. In computing these welfare gains, careful attention is given to the dynamic path of tax rates and the transitional dynamics associated with how the economy responds to a new tax policy.