WEKO3
アイテム
Dynamic Tax Incidence in a Finite Horizon Model
http://hdl.handle.net/10252/4178
http://hdl.handle.net/10252/4178629a6d08-5925-47ce-8b1b-d7474bca3209
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
DP_4.PDF (1.7 MB)
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| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2010-05-21 | |||||
| タイトル | ||||||
| タイトル | Dynamic Tax Incidence in a Finite Horizon Model | |||||
| 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 | 10579 | |||||
| 姓名 | 板谷, 淳一 | |||||
| 書誌情報 |
Discussion paper series 巻 4, p. 1-26, 発行日 1992-12 |
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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 | This paper reexamines the problem of long-run tax incidence by using a two-sector growth model in which finitely-lived individuals undertake intertemporal optimizing decisions in the presence of annuity markets. Under a constant relative risk aversion utility function, none of the selective taxes imposed on the consumption goods sector are neutral with respect to the long-run wage/profit ratio even if labor supply is fixed. This result differs significantly both from that of the infinite horizon model and of Summers' life cycle, overlapping generations model. Neutrality emerges if and only if the birth rate is equal to zero. The larger is the birth rate, the weaker is the intertemporal substitution effect. Without annuity markets, neutrality arises again if and only if the birth rate equals the death rate. | |||||
