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    题名: 動態的最適的混合稅制---新動態公共經濟學的方法
    作者: 翁堃嵐
    贡献者: 財政系
    关键词: 最適混合稅制;新動態公共經濟學;差異性商品稅
    New Dynamic Public Finance;optimal mixed taxation;differential commodity tax
    日期: 2016
    上传时间: 2017-05-17 16:15:43 (UTC+8)
    摘要: 本研究以 Golosov et al. (2006) 乙文為基礎，結合了 Nava et al. (1996) 的最適混合稅模型，探討動態模型中最適混合稅（包含所得稅與商品稅）的租稅設計。依據本計畫的研究顯示：即使在納稅人的效用為可分（separable）的情況下，在最適的動態模式下，最適混合稅制的商品稅率也非均一 (uniform)，換言之，差異性商品稅仍有其存在的必要性，此一結果有異於Atkinson and Stiglitz (1976) 所獲致的結果。此外，本研究成果也可引伸推論最適的資本稅率不應為零。其次，本計畫也推得了某些特定條件下，最適的動態稅制下，最適所得稅的邊際稅率（optimal marginalincome tax rates）以及商品的邊際稅率差距（the optimal
    commodity wedge）之公式。
    Based on Golosov et al. (2006), this project combines the optimal mixed tax model of Nava et al. (1996) to explore the tax-levying design of the optimal mixed tax (including income tax and commodity tax) in the dynamic model. Studies based on this program show that even in the case where the utility of taxpayers is separable, the optimal mix of taxes is not uniform in the optimal dynamic model, in other words, the differential commodity tax is still needed to levy, this result is obviously different from Atkinson and Stiglitz (1976) obtained. In addition, it can further imply that the optimal capital tax rate should not be zero. Second, the program also derives the formula for the optimal marginal income tax rate and the optimal commodity wedge under some specific circumstances, under the optimal dynamic tax regime.
    關聯: MOST 104-2410-H-004-007
    数据类型: report
    显示于类别:[財政學系] 國科會研究計畫

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    104-2410-H-004-007.pdf399KbAdobe PDF2402检视/开启


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