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Optimal Taxation an...
Optimal Taxation and Multiple Externalities in a Dynamic Economy
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- Ao, Fei, 1992- (författare)
- Uppsala universitet,Nationalekonomiska institutionen
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(creator_code:org_t)
- Engelska.
- Relaterad länk:
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https://urn.kb.se/re...
Abstract
Ämnesord
Stäng
- This paper characterizes the optimal mix of linear commodity taxation and non-linear income taxation in a dynamic economy where consumption gives rise to positional and environmental externalities. Both externalities are modeled as stock-externalities by reflecting people's present and past consumption. With non-atmospheric positional externalities, the principle of targeting does not apply, which means that the policy rules for all tax instruments are adjusted in response to the positional externality. The results of the model imply simultaneous motives for corrective taxation that interacts in an important way.
Ämnesord
- SAMHÄLLSVETENSKAP -- Ekonomi och näringsliv -- Nationalekonomi (hsv//swe)
- SOCIAL SCIENCES -- Economics and Business -- Economics (hsv//eng)
Nyckelord
- Optimal mixed taxation
- Stock externalities
- Relative consumption concerns
- Environmental externality
- Economics
- Nationalekonomi
Publikations- och innehållstyp
- vet (ämneskategori)
- ovr (ämneskategori)