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

Material type: 文書・図像類

Author: Morita, Shigeoほか

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

Publication date: 2016-08

Material Format: Paper

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Note (General)：: In this study, we investigate optimal nonlinear labor and capital income taxation and subsidies for contribution goods in a dynamic setting. We show t...

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Paper

Material Type: 文書・図像類
Title: Optimal Capital Income Taxation in the Case of Private Donations to Public Goods
Author/Editor: Morita, Shigeo
Obara, Takuya
Author Heading: Morita, Shigeo
Obara, Takuya
Publication, Distribution, etc.: Graduate School of Economics and Osaka School of International Public Policy (OSIPP), Osaka University
Publication Date: 2016-08
Publication Date (W3CDTF): 2016-08
Periodical title: Discussion Papers In Economics And Business
No. or year of volume/issue: 16-21
Volume: 16-21
Pages: 1-13
Text Language Code: eng
Subject Heading: Capital income
Private donations
Tax treatment
Target Audience: 一般
Note (General): 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.
Periodical Title (NCID): AA1160366X
https://ci.nii.ac.jp/ncid/AA1160366X
References (URI): URI
http://www2.econ.osaka-u.ac.jp/library/global/dp/1621.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