政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/142838

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政大機構典藏 > 社會科學學院 > 財政學系 > 期刊論文 > Item 140.119/142838

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题名:	Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model
作者:	朱琇妍 Chu, Shiou-Yen Wu, Tsaur-Chin
贡献者:	財政系
关键词:	Capital tax;DSGE;Price rigidity;Government spending
日期:	2023-12
上传时间:	2022-12-27 10:32:41 (UTC+8)
摘要:	This paper is the first attempt to adopt a dynamic stochastic general equilibrium (DSGE) framework with nominal price rigidity and monopolistic competition to compare the macroeconomic effects of unit and ad valorem capital taxes. Our results show that the welfare dominance between an ad valorem tax and a unit tax depends on their relative marginal costs. A higher marginal cost resulting from an increase in capital tax generates less consumption and more labor hours, leading to lower welfare. This result is robust to a varying elasticity of intertemporal substitution in consumption and a varying Frisch elasticity of labor supply, a varying degree of price rigidity and productive versus nonproductive public capital. In response to positive government spending shocks, our results indicate that when the increase in government spending is totally financed via capital taxation, a unit tax is superior to an ad valorem tax.
關聯:	International Tax and Public Finance, Vol.30, pp.1435-1456
数据类型:	article
DOI 連結:	https://doi.org/10.1007/s10797-022-09764-8
DOI:	10.1007/s10797-022-09764-8
显示于类别:	[財政學系] 期刊論文

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