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引文資料
題名:
Income-Cum-Consumption Tax Schedules as Stabilization Policy
書刊名:
經濟論文叢刊
作者:
劉嘉瀅
/
吳啟新
作者(外文):
Liu, Chia-ying
/
Wu, Chi-hsin
出版日期:
2015
卷期:
43:2
頁次:
頁243-268
主題關鍵詞:
局部不確定性
;
所得稅與消費稅組合
;
稅制移轉
;
穩定政策
;
Income tax-cum-consumption tax schedules
;
Tax shifting
;
Stabilization
;
Local indeterminacy
;
Sunspot fluctuations
原始連結:
連回原系統網址
相關次數:
被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
排除自我引用:0
共同引用:0
點閱:19
生產外部性的存在將產生信念自我實現的景氣波動,而這個現象賦予穩定政策一個討論的空間。在一個傳統的Benhabib-Farmer-Guo單部門模型,累進稅被視為一項自動安定機制,可以消除景氣循環的波動;然而,在一個實質景氣循環的兩部門模型底下,反而是累退稅才能使經濟體系達到安定。本文試圖提供另一項政策-所得稅與消費稅組合-以穩定自我信念驅動所造成的景氣波動。透過數值分析,我們顯示政府可以透過降低所得稅並提高消費稅的方式穩定經濟體系。這樣的結論不僅適用於兩部門具有部門特定外部性的情況,且在存在總合外部性的單部門模型也依然適用。
以文找文
Productivity externalities create room for Keynesian-type stabilization to insulate the economy from belief-driven fluctuations. Conventional wisdomindicates that in a Benhabib-Farmer-Guo one-sector model, a progressive tax schedule operates like an automatic stabilizer that mitigates business cycle fluctuations, but in an indeterminate two-sector real business cycle model a regressive, rather than a progressive, tax policy stabilizes the economy against sunspot-driven fluctuations. This paper proposes an alternative policy - an income tax-cum-consumption tax schedule-to stabilize the economy against sunspot fluctuations. We show numerically that the government can suppress belief-driven fluctuations by implementing a tax switch decreasing the income tax and increasing the consumption tax. This result is robust not only in a two-sector model with sector-specific externalities, but also in a one-sector model with aggregate productivity externalities.
以文找文
期刊論文
1.
Wang, Ping、Yip, Chong Kee(1995)。Macroeconomic Effects of Factor Taxation with Endogenous Human Capital Evolution: Theory and Evidence。Southern Economic Journal,61(3),803-818。
2.
Farmer, Roger E. A.、Benhabib, Jess(1996)。Indeterminacy and Sector-specific Externalities。Journal of Monetary Economics,37(3),421-443。
3.
Benhabib, Jess、Farmer, Roger E. A.(1994)。Indeterminacy and Increasing Returns。Journal of Economic Theory,63(1),19-41。
4.
Chetty, Raj、Guren, Adam、Manoli, Day、Weber, Andrea(2011)。Are Micro and Macro Labor Supply Elasticities Consistent? A Review of Evidence on the Intensive and Extensive Margins。American Economic Review,101,471-475。
5.
Giannitsarou, Chryssi(2007)。Balanced Budget Rules and Aggregate Instability: The Role of Consumption Taxes。Economic Journal,117,1423-1435。
6.
Abel, Andrew B.、Blanchard, Olivier J.(1983)。An IntertemporalModel of Saving and Investment。Econometrica,51,675-692。
7.
Auerbach, Alan J.、Kotlikoff, Laurence J.、Skinner, Jonathan(1983)。The Efficiency Gains from Dynamic Tax Reform。International Economic Review,24(1),81-100。
8.
Bond, Eric Wirths、Wang, Ping、Yip, Chong Kee(1996)。A General Two-Sector Model of Endogenous Growth with Human and Physical Capital: Balanced Growth and Transitional Dynamics。Journal of Economic Theory,68(1),149-173。
9.
Chamley, Christophe(1985)。Efficient Tax Reform in a Dynamic Model of General Equilibrium。Quarterly Journal of Economics,100,335-356。
10.
Chang, Juin Jen、Guo, Jang Ting、Shieh, Jhy Yuan、Wang, Wei Neng(2015)。Sectoral Composition of Government Spending and Macroeconomic (In)stability。Economic Inquiry,53(1),23-33。
11.
Christiano, Lawrence Joseph、Harrison, Sharon Grossberg(1999)。Chaos, Sunspots, and Automatic Stabilizers。Journal of Monetary Economics,44(1),3-31。
12.
Dromel, Nicolas L.、Pintus, Patrick A.(2007)。Linearly Progressive Income Taxes and Stabilization。Research in Economics,61(1),25-29。
13.
Dromel, Nicolas L.、Pintus, Patrick A.(2008)。Are Progressive Income Taxes Stabilizing?。Journal of Public Economic Theory,10(3),329-349。
14.
Farmer, Roger E. A.、Guo, Jang Ting(1994)。Real Business Cycles and the Animal Spirits Hypothesis。Journal of Economic Theory,63(1),42-72。
15.
Guo, Jang Ting、Harrison, Sharon G.(2001)。Indeterminacy with Capital Utilization and Sector-specific Externalities。Economics Letters,72,355-360。
16.
Guo, Jang-Ting、Lansing, Kevin J.(1998)。Indeterminacy and Stabilization Policy。Journal of Economic Theory,82(2),481-490。
17.
Harrison, Sharon G.(2001)。Indeterminacy in a Model with Sector-Specific Externalities。Journal of Economic Dynamics and Control,25(5),747-764。
18.
Pecorino, Paul(1993)。Tax Structure and Growth in a Model with Human Capital。Journal of Public Economics,52,251-271。
19.
Pecorino, Paul(1994)。The Growth Rate Effects of Tax Reform。Oxford Economic Papers,26,492-502。
20.
Simon, James、Clinton, Alley(2008)。Successful Tax Reform: The Experience of Value Added Tax on the United Kingdom and Goods and Services Tax in New Zealand。Journal of Finance and Management in Public Services,8,35-47。
21.
Wagstaff, Adam、van Doorslaer, Eddy、van der Burg, Hattem、Calonge, Samuel、Christiansen, Terkel、Citonie, Guido、Gerdtham, Ulf-Göran、Gerfing, Michael、Gross, Lorna、Häkinnen, Unto、John, Jürgen、Johnson, Paul、Klavus, Jan、Lachaud, Claire、Lauridesn, Jørgen、Leu, Robert、Nolan, Brian、Peran, Encarna、Propper, Carol、Puffer, Frank、Rochaix, Lise、Rodríguez, Marisol、Schellhorn, Martin、Sundberg, Gun、Winkelhake, Olaf(1999)。Redistributive Effect, Progressivity and Differential Tax Treatment: Personal Income Taxes in Twelve OECD Countries。Journal of Public Economics,72(1),73-98。
22.
Atkinson, Anthony B.、Stiglitz, Joseph E.(1976)。The Design of Tax Structure: Direct versus Indirect Taxation。Journal of Public Economics,6(1/2),55-75。
23.
Galí, Jordi、Gertler, Mark、López-Salido, J. David(2001)。European Inflation Dynamics。European Economic Review,45(7),1237-1270。
24.
Kneller, Richard、Bleaney, Michael Francis、Gemmell, Norman(1999)。Fiscal Policy and Growth: Evidence from OECD Countries。Journal of Public Economics,74(2),171-190。
25.
Meng, Qinglai、Velasco, Andrés(2003)。Indeterminacy in a Small Open Economy with Endogenous Labor Supply。Economic Theory,22,661-669。
26.
Meng, Qinglai、Velasco, Andrés(2004)。Market Imperfections and the Instability of Open Economies。Journal of International Economics,64,503-519。
27.
Weder, Mark(2001)。Indeterminacy in the Small Open Economy Ramsey Growth Model。Journal of Economic Theory,98,339-356。
28.
Devereux, Michael B.、Love, David R. F.(1995)。The dynamic effects of government spending policies in a two-sector endogenous growth model。Journal of Money, Credit and Banking,27(1),232-256。
29.
Turnovsky, Stephen J.(2000)。Fiscal Policy, Elastic Labor Supply, and Endogenous Growth。Journal of Monetary Economics,45(1),185-210。
30.
Summers, Lawrence H.(1981)。Capital Taxation and Accumulation in a Life Cycle Growth Model。American Economic Review,71(4),533-544。
研究報告
1.
Xue, Jianpo、Yip, Chong Kee(2013)。Balanced-Budget Rules and Aggregate Instability: The Role of Consumption Taxes in a Monetary Economy。Hong Kong Institute for Monetary Research。
圖書
1.
OECD(2004)。OECD Tax Policy Studies: No. 09 - Recent Tax Policy Trends and Reforms in OECD Countries。
單篇論文
1.
Harrison, Sharon G.(1997)。Evidence on the Empirical Plausibility of Externalities and Indeterminacy in a Two Sector Model,Barnard College, Columbia University。
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