The Incidence of a Tax on Pure Rent in an Altruistic Overlapping Generations Economy

Material type: 文書・図像類

Author: Itaya, Jun-ichi

Publisher: 小樽商科大学ビジネス創造センター

Publication date: 1996-08

Material Format: Digital

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NDC: 345.1

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Note (General)：: Feldstein (1977) questioned the classical proposition which attributed to Ricard (call the Ricardian Classical Proposition), that an increase in the l...

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Material Type: 文書・図像類
Title: The Incidence of a Tax on Pure Rent in an Altruistic Overlapping Generations Economy
Author/Editor: Itaya, Jun-ichi
Author Heading: Itaya, Jun-ichi
Publication, Distribution, etc.: 小樽商科大学ビジネス創造センター
Publication Date: 1996-08
Publication Date (W3CDTF): 1996-08
Periodical title: Discussion paper series
No. or year of volume/issue: 25
Volume: 25
Pages: 1-31
Text Language Code: eng
Subject Heading: 経済学
NDC: 345.1
Target Audience: 一般
Note (General): Feldstein (1977) questioned the classical proposition which attributed to Ricard (call the Ricardian Classical Proposition), that an increase in the land rent tax lowers the price of land by the capitalized value of the tax and thus the landowners bear the entire burden of the tax, in an overlapping generations economy with fixed land but with flexible supply of capital, whereas Calvo, Kotlikoff, and Rodriguez (1979) pointed out that Feldstein's finding no longer remains valid in the equivalent economy except that an intergenerational altruistic bequest motive is perfectly operative. The purpose of this paper is to demonstrate that the counterargument of Calvo et al. is not necessarily valid despite the presence of operative bequest motive, if either a selfish motive to leave bequests, inheritance taxes, or property income taxes is introduced into their model. The key reason for the failure of the Ricardian Classical Proposition is the nonlinearity of either the utility function with respect to the amount of bequests, or of the tax rate with respect to the size of inheritances or property income.
Source: https://barrel.repo.nii.ac.jp/?action=repository_action_common_download&item_id=4178&item_no=1&attribute_id=21&file_no=1
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Access Restrictions: 限定公開
Data Provider (Database): 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）
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Original Data Provider (Database): 小樽商科大学 : 小樽商科大学学術成果コレクション