When Is a Positive Income Tax Optimal?
收藏NBER1981-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0631
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When will the optimal mix of a constant income tax with a constant consumption tax involve a positive income tax? The assumptions of the model in which this question is asked include (1) identical individuals with coincident lifetimes who work in every period; (2) initial endowments of physical
恒定所得税与恒定消费税的最优组合,何时会包含正所得税?提出该问题的模型所采用的假设条件包括:(1) 所有个体完全同质,且具有完全重合的生命周期,在每一期均参与劳动;(2) 物质初始禀赋
提供机构:
美国国家经济研究局
创建时间:
1981-02-01



