| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP17146 |
| DP17146 Optimal Nonlinear Savings Taxation | |
| Charles Brendon | |
| 发表日期 | 2022-03-28 |
| 出版年 | 2022 |
| 语种 | 英语 |
| 摘要 | This paper analyses the design of optimal nonlinear savings taxation, in a multi-period consumption-savings economy where consumers face persistent, uninsurable shocks to the marginal value that they place on consuming. Its main contributions are: (a) to show that shocks of this kind generically justify positive marginal savings taxes, and (b) to characterise these taxes by reference to a limited number of sufficient statistics. The method for obtaining this characterisation is generalisable, and provides a roadmap for reconnecting `Mirrleesian' and `sufficient statistics' approaches to dynamic taxation. Intuitively, dynamic asymmetric information problems imply significant restrictions on intertemporal consumption elasticities. These restrictions keep sufficient statistics representations manageable, despite the multi-dimensional choice setting. |
| 主题 | Taxation |
| 关键词 | Nonlinear taxation Sufficient statistics Mirrleesian taxation New dynamic public finance |
| URL | https://cepr.org/publications/dp17146 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/546134 |
| 推荐引用方式 GB/T 7714 | Charles Brendon. DP17146 Optimal Nonlinear Savings Taxation. 2022. |
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