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The Incidence of a Tax on Pure Rent in an Altruistic Overlapping Generations Economy
http://hdl.handle.net/10252/4205
http://hdl.handle.net/10252/4205fcae7306-b561-4162-b2e2-a90031531d31
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP_25.PDF (1.8 MB)
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| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2010-06-09 | |||||
| タイトル | ||||||
| タイトル | The Incidence of a Tax on Pure Rent in an Altruistic Overlapping Generations Economy | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 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 |
Itaya, Jun-ichi
× Itaya, Jun-ichi |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 9011 | |||||
| 姓名 | 板谷, 淳一 | |||||
| 言語 | ja | |||||
| bibliographic_information |
en : Discussion paper series 巻 25, p. 1-31, 発行日 1996-08 |
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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 | |||||
| 言語 | ja | |||||
| 出版タイプ | ||||||
| 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 | ||||||
| 言語 | ja | |||||
| 主題Scheme | NDC | |||||
| 主題 | 345.1 | |||||
| NIIサブジェクト | ||||||
| 言語 | ja | |||||
| 主題Scheme | Other | |||||
| 主題 | 経済学 | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Feldstein (1977) questioned the classical proposition which attributed to Ricard (call the Ricardian Classical Proposition), that an increase in the land rent tax lowers the price of land by the capitalized value of the tax and thus the landowners bear the entire burden of the tax, in an overlapping generations economy with fixed land but with flexible supply of capital, whereas Calvo, Kotlikoff, and Rodriguez (1979) pointed out that Feldstein's finding no longer remains valid in the equivalent economy except that an intergenerational altruistic bequest motive is perfectly operative. The purpose of this paper is to demonstrate that the counterargument of Calvo et al. is not necessarily valid despite the presence of operative bequest motive, if either a selfish motive to leave bequests, inheritance taxes, or property income taxes is introduced into their model. The key reason for the failure of the Ricardian Classical Proposition is the nonlinearity of either the utility function with respect to the amount of bequests, or of the tax rate with respect to the size of inheritances or property income. | |||||
| 言語 | en | |||||
