English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 58323/91877 (63%)
造访人次 : 14342346      在线人数 : 128
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻

    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/110463

    题名: Consumption Externalities, Market Imperfections, and Optimal Taxation
    作者: Chang, Juin-jen;Chen, Jhy-hwa;Shieh, Jhy-yuan
    关键词: consumption externalities;market imperfections;keeping up with the Joneses;state-contingent tax policy
    日期: 2012-12-01
    上传时间: 2017-07-04 02:11:16 (UTC+8)
    出版者: Wiley-Blackwell Publishing Ltd
    摘要: In a dynamic model with a keeping-up-with-the Joneses preference and market imperfections, we attempt to investigate under what circumstances and for what reason the optimal tax should be state-varying. We extend the Ljungqvist and Uhlig (2000) proposition to include preferences that exhibit non-homotheticity. We show that a keeping-up-with-the-Joneses preference (a non-intertemporally-dependent preference) can lead the social planner to commit to a state-contingent tax on labor income. Moreover, the optimal labor income tax can be either procyclical or countercyclical with respect to economic fluctuations, this crucially depending on whether the level of contemporaneous consumption increases or decreases the wedge between the intertemporal substitution elasticity of households and of the social planner.
    關聯: International Journal of Economic Theory 8(4), p.345-359
    DOI: 10.1111/j.1742-7363.2012.00197.x
    显示于类别:[經濟學系暨研究所] 期刊論文


    档案 描述 大小格式浏览次数



    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈