{"title":"累进所得税的无限视界模型中的最优资本所得税","authors":"Been-Lon Chen, Chihkuan Lai","doi":"10.6277/TER.202109_49(3).0004","DOIUrl":null,"url":null,"abstract":"在線性所得稅制的無窮生命代表性個人模型，Chamley（1986）和Judd（1985）已經證明長期的最適資本稅為零。本篇研究一個除了累進稅制外其餘設定都相同的模型，結果如下。首先，累進稅制下的長期最適資本所得稅為正。其次，累進稅制下由當前稅率改制為正最適所得稅率的福利利得大於線性稅制下改制為零資本所得稅率的福利利得。我們的發現支持自19世紀後期之後，採行累進稅制的先進國家課徵資本稅。","PeriodicalId":422295,"journal":{"name":"Research Papers in Economics","volume":"33 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Optimal Capital Income Taxes in the Infinite Horizon Model with Progressive Income Taxes\",\"authors\":\"Been-Lon Chen, Chihkuan Lai\",\"doi\":\"10.6277/TER.202109_49(3).0004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"在線性所得稅制的無窮生命代表性個人模型，Chamley（1986）和Judd（1985）已經證明長期的最適資本稅為零。本篇研究一個除了累進稅制外其餘設定都相同的模型，結果如下。首先，累進稅制下的長期最適資本所得稅為正。其次，累進稅制下由當前稅率改制為正最適所得稅率的福利利得大於線性稅制下改制為零資本所得稅率的福利利得。我們的發現支持自19世紀後期之後，採行累進稅制的先進國家課徵資本稅。\",\"PeriodicalId\":422295,\"journal\":{\"name\":\"Research Papers in Economics\",\"volume\":\"33 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Research Papers in Economics\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.6277/TER.202109_49(3).0004\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Research Papers in Economics","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.6277/TER.202109_49(3).0004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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