Optimal Capital Income Taxation in the Case of Private Donations to Public Goods

• 資料種別: 規格・テクニカルリポート類
• タイトル: Optimal Capital Income Taxation in the Case of Private Donations to Public Goods
• 著者・編者: Morita, Shigeo; Obara, Takuya
• 著者標目: Morita, Shigeo; Obara, Takuya
• 出版事項: Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
• 出版年月日等: 2016-08
• 出版年（W3CDTF）: 2016-08
• タイトル（掲載誌）: Discussion Papers In Economics And Business
• 巻号年月日等（掲載誌）: 16-21
• 掲載巻: 16-21
• 掲載ページ: 1-13
• 本文の言語コード: eng
• 件名標目: Capital income; Private donations; Tax treatment
• 対象利用者: 一般
• 一般注記: In this study, we investigate optimal nonlinear labor and capital income taxation and subsidies for contribution goods in a dynamic setting. We show that when individuals can contribute to a public good—even if additive and separable preference between consumption and labor supply is assumed and individuals differ only in earning ability—marginal capital income tax rate for low-income earners is not zero, indicating that the Atkinson–Stiglitz theorem does not hold. In particular, heterogeneous tastes for private consumptions endogenously occur. In addition, we derive a formula for optimal tax treatment of a public good, which is expressed in terms of the Pigouvian effect and the effect on an incentive compatibility constraint.
• 掲載誌（NCID）: AA1160366X; https://ci.nii.ac.jp/ncid/AA1160366X
• 参照（URI）: comment:URI; http://www2.econ.osaka-u.ac.jp/library/global/dp/1621.pdf
• 連携機関・データベース: 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）; https://irdb.nii.ac.jp
• 提供元機関・データベース: 大阪大学 : 大阪大学学術情報庫 桜華