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资本收入税与社会福利 被引量：2

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摘要 资本收入税是否会引起社会福利损失?对福利的损失有多大?这些问题对经济学家和政策制订者来讲是非常重要的。本文把公共产品引入生产函数或效用函数后,分别分析了平衡预算下和赤字预算下资本收入税的福利影响。最后,本文讨论了经济增长与社会福利的关系。
作者 林细细 龚六堂
机构地区 北京大学光华管理学院
出处 《经济科学》 CSSCI 北大核心 2006年第1期42-51,共10页 Economic Science
基金 教育部新世纪优秀人才基金资助
关键词 资本收入税 平衡预算 赤字预算 公共产品
分类号 F810.42 [经济管理—财政学]
  • 相关文献

参考文献11

  • 1Barro,R. J. , 1990, "Government spending in a simple model of endogenous growth," [J] Journal of Political Economy 103-125.
  • 2Barro,R. J. Sala-i-Martin, X. , 1992, "Pubic finance in models of economic growth," [J]Reviewof Economic Studies 645-661.
  • 3Blanehard,O. , 1985, "Debt, deficit, and finite horizons," [J] Journal of Political Economy 223-247.
  • 4Chamley, C. , 1981, "The welfare cost of capital income taxation in a growing economy," [J] Journal of Political Economy 468-496.
  • 5Diamond, P., 1965, "National debt in a neoclassical growth model," [J] American Economic Review 1126-1150.
  • 6Gong, L. Zou, H. F. , 2002, "Optimal taxation and intergovernmental transfer in a dynamic model with multiple levels of government,"[J] Journal of Economic Dynamics and Control 26, 1975-2003.
  • 7Ramsey, F.P. , 1928, "A mathematical theory of saving," [J] Eeonomic Journal 543-559
  • 8Romer, P. M. , 1986, "Increasing returns and long-run growth,"[J] Journal of Political Economy 1002-1037.
  • 9Romer, P. M. 1990, "Endogenous technological change," [J] Journal of Political Economy 71-102.
  • 10Saint-Paul, G. , 1992, "Fiscal policy in an endogenous growth model," [J] Quarterly Journal of Economics 1243-1259.

二级参考文献14

  • 1Arrow, K., and M. Kurz, 1970. Public Investment, the Rate of Return, and Optimal Fiscal Policy. Johns Hopkins University Press.
  • 2Barro, R.J., 1990. Government spending in a simple model of endogenous growth. Journal of Political Economy 98:S103 - S125.
  • 3Blanchard, O., 1985. "Debt, deficit, and finite horizon." Journal of Political Economy XCⅢ: 223 - 247.
  • 4Brueckner, J., 1996. Fiscal federalism and capital accumulation. Mimeo, University of Illinois at Urban - Champaign.
  • 5Chamley, C., 1981. "The welfare cost of capital income taxation in a growing economy." Journal of Political Economy. 89,468 - 496.
  • 6Cui, X. and Gong, L., 2005. "Laplace transform for solving linearizing multidimensional systems." Forthcoming in: Economics Letters.
  • 7Dasgupta P., 2000. "Economic progress and the idea of social capital". In: P. Dasgupta and I. Serageldin eds. Social Capital. A Multifaceted Perspective. Washington. D. C. World Bank.
  • 8Davoodi, H., and H. Zou, 1997. "Fiscal decentralization and economic growth: A cross- country study." Journal of Urban Economics.
  • 9Judd, K., 1982. "An altematives to steady-state comparisons in perfect foresight models." Economics letters 10, 55 - 59.
  • 10Lucas, R. E. Jr, 2003. "Macroeconomic priorities." American Economics Review 93, 1 - 14.

共引文献3

同被引文献23

  • 1马拴友. 2001.收入税政策与经济增长[M].北京:中国城市出版社.
  • 2BARRO R J. 1990. Government spending in a simple model of endogenous growth [J]. Journal of Political Economy, 98(5):103-125.
  • 3BENHABIB J, SPIEGGL M M.1994.The role of human capital in economic development: evidence from aggregate cross-country data [J]. Journal of Monetary Economics, 34 (2):73-143.
  • 4CABALLE J, SANTOS M. 1993. On endogenous growth with physical and human capital[J]. Journal of Political Economics, 101(6):1043-1067.
  • 5CASS D. 1965.Optimum growth in an aggregate model of capital accumulation [J]. Review of Economic Studies,32(3):233-240.
  • 6EICHENBAUM S M, HANSEN L P, SINGLETON K J. 1988. A time series analysis of representative agent models of consumption and leisure choice under uncertainty[J]. Quarterly Journal of Economics, 103(1):51-78.
  • 7GOCKE M. 2002. Leisure versus learning-by-doing--saturation effects and utility-side limits to endogenous growth [J]. Economics Modeling, 19(4):585-609.
  • 8ONES L R, MANUELLI R E,ROSSI P E.1993. Optimal taxation in models of endogenous growth [J]. Journal of Political Economy,101(1): 485-517.
  • 9KNELLER R, BLEANEY M F, GEMMELL N. 1999. Fiscal policy and growth: evidence from OECD countries [J]. Journal of Public Economics,74(2): 171-190.
  • 10LUCAS R. 1990. Supply-side economics: An analytical review [Z].Oxford Economic Papers.

引证文献2

二级引证文献9

经济科学
2006年 第1期

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