Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix

• 資料種別: 規格・テクニカルリポート類
• タイトル: Supplementary Commodity Taxes, Labor Tax on the Middle Class, and the Tax-mix
• 著者・編者: Nishimura, Yukihiro
• 著者標目: Nishimura, Yukihiro; https://nrid.nii.ac.jp/nrid/1000090345471
• 出版事項: Graduate School of Economics, The University of Osaka
• 出版年月日等: 2025-08
• 出版年（W3CDTF）: 2025-08
• タイトル（掲載誌）: Discussion Papers In Economics And Business
• 巻号年月日等（掲載誌）: 25-08
• 掲載巻: 25-08
• 掲載ページ: 1-27
• 本文の言語コード: eng
• 件名標目: Commodity tax; Income tax; Marginal income tax rates; H21; H24; D63
• 対象利用者: 一般
• 一般注記: Given that the incentive consideration reduces the scope for redistribution, Mirrlees (1976, Optimal tax theory: a synthesis. Journal of Public Economics 6, 327‒358) emphasized the redistributive effects of commodity taxes (which include capital income tax), which reduces the effective tax wedge on labor income. We revert to the unidimensional case to show that the optimal labor wedge can become higher after the introduction of the optimal commodity taxes/subsidies when labor complements are subsidized. This is partly because supplementary commodity taxes are not increasing in ability as Mirrlees (1976) thought. Among the classic results, decreasing marginal taxes on the middle class,including the mode of the income distribution, remains valid with commodity taxes and without separability in the utility function.
• 参照（URI）: comment:URI; https://www2.econ.osaka-u.ac.jp/econ_society/dp/2508.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