最优间接税和资本税

M. Golosov, N. Kocherlakota, Aleh Tsyvinski
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引用次数: 510

摘要

在本文中,我们考虑一个环境,在这个环境中,agent ?技能是私人信息,可能是多维的,并且遵循任意的随机过程。我们允许任意的激励相容和实际可行的税收计划。我们证明了资本税为正是典型的帕累托最优。同时,我们证明了在任何给定时期,以统一税率对消费品征税是帕累托最优的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Optimal indirect and capital taxation
In this paper, we consider an environment in which agents? skills are private information, are potentially multi-dimensional, and follow arbitrary stochastic processes. We allow for arbitrary incentive-compatible and physically feasible tax schemes. We prove that it is typically Pareto optimal to have positive capital taxes. As well, we prove that in any given period, it is Pareto optimal to tax consumption goods at a uniform rate.
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