{"title":"凯恩斯税收:不同的储蓄率如何改变最优所得税率","authors":"Adrien Fabre","doi":"10.2139/ssrn.3398945","DOIUrl":null,"url":null,"abstract":"I intend to include a consideration apparently omitted by the optimal tax theory, at least as exposed in the seminal paper [#Saez2001]: demand side. Indeed, according to Keynesianism, as the marginal propensity to save of rich households is significantly above that of poor ones, a redistribution would increase aggregate demand and have an expansionary effect on the economy. I will show how new terms appear in the formula of optimal income tax rates, firstly with an illustrative approach, and then with a fully rigorous derivation.","PeriodicalId":260073,"journal":{"name":"Mathematics eJournal","volume":"14 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Keynesian Taxation: How Differentiated Savings Rates Alter Optimal Income Tax Rates\",\"authors\":\"Adrien Fabre\",\"doi\":\"10.2139/ssrn.3398945\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"I intend to include a consideration apparently omitted by the optimal tax theory, at least as exposed in the seminal paper [#Saez2001]: demand side. Indeed, according to Keynesianism, as the marginal propensity to save of rich households is significantly above that of poor ones, a redistribution would increase aggregate demand and have an expansionary effect on the economy. I will show how new terms appear in the formula of optimal income tax rates, firstly with an illustrative approach, and then with a fully rigorous derivation.\",\"PeriodicalId\":260073,\"journal\":{\"name\":\"Mathematics eJournal\",\"volume\":\"14 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-06-04\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Mathematics eJournal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.3398945\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Mathematics eJournal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.3398945","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Keynesian Taxation: How Differentiated Savings Rates Alter Optimal Income Tax Rates
I intend to include a consideration apparently omitted by the optimal tax theory, at least as exposed in the seminal paper [#Saez2001]: demand side. Indeed, according to Keynesianism, as the marginal propensity to save of rich households is significantly above that of poor ones, a redistribution would increase aggregate demand and have an expansionary effect on the economy. I will show how new terms appear in the formula of optimal income tax rates, firstly with an illustrative approach, and then with a fully rigorous derivation.