戴蒙德模型中的地租税效应

Effects of Land-Rent Tax in Diamond Overlapping-Generation Model

直到 2 0世纪 90年代末 ,学术界在地租效应问题上 ,仍未得出一致性的结论。文章对两种对立的地租税效应论进行评论 ,指出其理论分歧的根源和缺陷 ;扩展了费尔德斯坦分析体系的假设条件 ,利用戴蒙德模型对地租税效应进行了重新探讨 。

Until the end of 1990s,there is no uniform conclusion concerning the effects of land rent tax. This paper introduces & appraises two opposite views on the effects of land rent tax.It points out the sources of the theory difference between them and the limitation of the two points.Aiming at the limitation of the two analyses,it expands the assumptions of Feldstein's analysis,restudies the effects of land rent tax using Diamond overlapping generation model,and draws a conclusion that land rent tax is non neutral.