رفاه و مالیات پویای بهینه از مصرف و درآمد
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|48722||2000||39 صفحه PDF||سفارش دهید||16140 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of Public Economics, Volume 76, Issue 1, April 2000, Pages 1–39
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.