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Consumption Taxation and Tax Prepayment Approach in Dynamic General Equilibrium Models with Consumer Durables
http://hdl.handle.net/10252/4187
http://hdl.handle.net/10252/4187006a765e-ac15-4713-a516-5daa844b03cc
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP_14.PDF (1.6 MB)
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| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2010-05-28 | |||||
| タイトル | ||||||
| タイトル | Consumption Taxation and Tax Prepayment Approach in Dynamic General Equilibrium Models with Consumer Durables | |||||
| 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 | 10332 | |||||
| 姓名 | 板谷, 淳一 | |||||
| 言語 | ja | |||||
| bibliographic_information |
en : Discussion paper series 巻 14, p. 1-23, 発行日 1995-03 |
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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 | 345.7 | |||||
| 日本十進分類法 | ||||||
| 言語 | ja | |||||
| 主題Scheme | NDC | |||||
| 主題 | 365.6 | |||||
| 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 | This paper reexamines the dynamic impacts of the proportional consumption tax in a perfect foresight model of general equilibrium with nondurable and durable consumption goods as well as productive capital. In contrast to the previous literature, it is shown that the consumption tax is not neutral with respect to the consumption/savings decisions, even if labor supply is fixed and if the tax revenues are fully returned to consumers in a lump-sum way. Moreover its increase reduces the overall welfare defined along the transitional path as well as in the ultimate steady state equilibrium. Although how the consumption tax affects the speed of capital accumulation along the transitional path depends on the form of utility functions, in a model with plausible preferences and reasonable parameter values, an increase in the consumption tax adversely affects that speed, i.e., savings. | |||||
| 言語 | en | |||||
