Optimal income taxation without commitment : policy implications of durable goods

Material type: 文書・図像類

Author: Morita, Shigeo

Publisher: Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University

Publication date: 2014-10

Material Format: Paper

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Note (General)：: This paper examines the design of a tax policy applied to the consumption of durable goods and labor income. We consider cases wherein the government ...

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Paper

Material Type: 文書・図像類
Title: Optimal income taxation without commitment : policy implications of durable goods
Author/Editor: Morita, Shigeo
Author Heading: Morita, Shigeo
Publication, Distribution, etc.: Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
Publication Date: 2014-10
Publication Date (W3CDTF): 2014-10
Periodical title: Discussion Papers In Economics And Business
No. or year of volume/issue: 14-32
Volume: 14-32
Pages: 1-19
Text Language Code: eng
Subject Heading: Commitment
Optimal Taxation
Time consistency
Target Audience: 一般
Note (General): This paper examines the design of a tax policy applied to the consumption of durable goods and labor income. We consider cases wherein the government cannot commit to a tax policy in the second period. If the type of taxpayers is unrevealed, it is optimal to tax the durable goods consumption of a high-income earner and subsidize that of a low-income earner. On the other hand, when the type of taxpayers is revealed, imposing a positive tax rate on a high-income earner’s durable goods consumption is desirable. This implies that the government should design taxes on durable goods consumption to be progressive and supplement its optimal tax policies.
Periodical Title (NCID): AA1160366X
https://ci.nii.ac.jp/ncid/AA1160366X
References (URI): URI
http://www2.econ.osaka-u.ac.jp/library/global/dp/1432.pdf
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）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華