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A note on optimal taxation in the presence of externalities
http://hdl.handle.net/10252/956
http://hdl.handle.net/10252/956de57f57c-8461-4fe6-83dd-abee48467974
名前 / ファイル | ライセンス | アクション |
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DPNo99_sumino.pdf (74.5 kB)
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Item type | テクニカルレポート / Technical Report(1) | |||||
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公開日 | 2008-06-30 | |||||
タイトル | ||||||
タイトル | A note on optimal taxation in the presence of externalities | |||||
言語 | ||||||
言語 | eng | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Optimal taxation | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Externalities | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Separability | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Demand independence | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Interrelationship | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_18gh | |||||
資源タイプ | technical report | |||||
著者 |
Shinotsuka, Tomoichi
× Shinotsuka, Tomoichi× Sumino, Ko |
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書誌情報 |
Discussion paper series 巻 99, p. 1-7, 発行日 2005-02-16 |
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出版者 | ||||||
出版者 | 小樽商科大学ビジネス創造センター | |||||
テキストバージョン | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
日本十進分類法 | ||||||
主題Scheme | NDC | |||||
主題 | 345 | |||||
NIIサブジェクト | ||||||
主題Scheme | Other | |||||
主題 | 経済学 | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | In this paper, we reexamine the optimal tax problem with identical consumers in the presence of externalities by taking explicitly the interrelationship between externality and consumption into account. In setting out the optimal tax conditions in the presence of externalities, it is standard to follow Sandmo (1975) to employ the following assumptions: (i) separable externalities; and (ii) independent demands. We dispense with these restrictive assumptions and show the Sandmo’s “additivity property” where externalities only affect the tax formula for an externality generating good and do not affect other tax formulas. |