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Birth, Death and Taxes

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NBER1989-05-01 更新2025-01-04 收录
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This paper analyzes the effects of lump-sum tax policy in an overlapping generations model in which consumers have uncertain longevity. It extends previous analyses by considering the case in which private insurance arrangements are actuarially unfair. In addition, it considers the polar case of

本文在消费者寿命不确定的世代交叠模型(overlapping generations model)中分析了一次性总付税收政策(lump-sum tax policy)的影响。本文拓展了此前的研究,考量了私人保险安排(private insurance arrangements)精算不公平的情形;此外,本文还探讨了以下极端情形:

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1989-05-01
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