Endogenous Taxation: An Overlapping Generations Approach
Endogenous Taxation: An Overlapping Generations Approach
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内生税收：代代相传的方法
DOI：
10.2307/2235261
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发表时间：
1996
期刊：
影响因子：
--
通讯作者：
Thomas I. Renström
中科院分区：
文献类型：
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作者：
Thomas I. Renström
本文提出了一个代际交叠的内生税收理论框架。个体间的异质性有三种类型：年龄、生产力和遗赠动机。这种异质性导致了再分配冲突，从而导致了对财政政策的不同偏好。对消费支出、工资收入和资本收入征收线性税。这些税率和公共产品的提供通过多数投票规则成为内生的。动态的政治经济均衡在稳态和稳态之外都进行了研究。重点是导致特定财政结构的经济基本特征。版权所有1996年由皇家经济学会。
This paper develops an overlapping generations framework of endogenous taxation. There are three types of heterogeneity among individuals: age, productivity, and bequest motives. The heterogeneity gives rise to a redistributive conflict and, therefore, to different preferences over fiscal policy. Linear taxes are levied on consumption expenditure, wage income, and capital income. These tax rates and the provision of a public good become endogenous through a majority-voting rule. The dynamic politico-economic equilibrium is examined both in and outside the steady state. The focus is on the underlying characteristics of the economy that gives rise to a particular fiscal structure. Copyright 1996 by Royal Economic Society.