摘要
以Judd(1985)和Chamley(1986)为开端,经典文献对最优资本所得税的分析结论为:稳态最优资本所得税为零,然而现实中几乎所有的国家都对资本收入征税。本文以Chamley(1986)为基础,构建了具有加性可分的效用函数、规模报酬不变的柯布道格拉斯生产函数的新古典经济增长模型,采用Ramsey方法对最优资本所得税和劳动所得税进行了动态研究。结果表明:随着经济的发展,最优资本所得税下降并趋向于零,最优劳动所得税上升并趋向于某个正数。
With Judd s(1985)and Chamley's(1986)reasearch as the starting point,the classical conclusion is that the optimal capital income tax at steady state is zero.However,few countries do not impose tax on the capital income in the real world.Based on Chamley's study(1986),this paper establishes a new-classical economic growth model with additively separable utility function and return-to-scale Cobb-Douglass production function,and then analyzes the dynamics of the capital income tax and the labor income tax by Ramsey Traditional.Dynamic studies show that the optimal capital income tax declines and converges to zero,but the optimal labor income tax increases and converges to a positive constant with the economic development.
作者
李燕
卢迪
刘婧
LI Yan;LU Di;LIU Jing(School of Economics and Management,Taiyuan University of Technology,Jinzhong 030600,China)
出处
《财经论丛》
CSSCI
北大核心
2019年第1期31-42,共12页
Collected Essays on Finance and Economics
基金
国家社会科学基金青年项目(16CJY074)