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Constrained Inefficiency and Optimal Taxation with Uninsurable Risks
http://hdl.handle.net/2261/55727
http://hdl.handle.net/2261/5572746a9b7b6-b85e-4f7c-b3dd-8357c4a10eee
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
wp038.pdf (532.9 kB)
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| Item type | テクニカルレポート / Technical Report(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2015-05-11 | |||||
| タイトル | ||||||
| タイトル | Constrained Inefficiency and Optimal Taxation with Uninsurable Risks | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | JEL codes: D52, H21 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | optimal linear taxes | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | incomplete markets | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | constrained efficiency | |||||
| 資源タイプ | ||||||
| 資源 | http://purl.org/coar/resource_type/c_18gh | |||||
| タイプ | technical report | |||||
| 著者 |
Gottardi, Piero
× Gottardi, Piero× Kajii, Atsushi× Nakajima, Tomoyuki |
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| 著者所属 | ||||||
| 著者所属 | European University Institute | |||||
| 著者所属 | ||||||
| 著者所属 | Kyoto University | |||||
| 著者所属 | ||||||
| 著者所属 | CIGS | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | When individuals'labor and capital income are subject to uninsurable idiosyncratic risks, should capital and labor be taxed, and if so how? In a two period general equilibrium model with production, we derive a decomposition formula of the welfare effects of these taxes into insurance and distribution effects. This allows us to determine how the sign of the optimal taxes on capital and labor depend on the nature of the shocks, the degree of heterogeneity among consumers'income as well as on the way in which the tax revenue is used to provide lump sum transfers to consumers. When shocks affect primarily labor income and heterogeneity is small, the optimal tax on capital is positive. However in other cases a negative tax on capital is welfare improving. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 2012～2016年度科学研究費補助金[基盤研究(S)]「長期デフレの解明」(研究代表者 東京大学経済学研究科・渡辺努, 課題番号：24223003) | |||||
| 書誌情報 |
JSPS Grants-in-Aid for Scientific Research (S) Understanding Persistent Deflation in Japan Working Paper Series 巻 038, 発行日 2014-03 |
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| 出版者 | ||||||
| 出版者 | UTokyo Price Project | |||||
| 関係URI | ||||||
| 識別子タイプ | URI | |||||
| 関連識別子 | http://www.price.e.u-tokyo.ac.jp/researchdata/ | |||||
