| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w7244 |
| 来源ID | Working Paper 7244 |
| Tax Structure and Government Behavior: Implications for Tax Policy | |
| Roger H. Gordon; John D. Wilson | |
| 发表日期 | 1999-07-01 |
| 出版年 | 1999 |
| 语种 | 英语 |
| 摘要 | Changes in tax policy can affect all aspects of the economy. Not only do firms and individuals change behavior, creating efficiency costs, but government expenditure choices can also change. Unless these expenditure choices had been optimal' previously, changes in response to a tax reform affect welfare and should be taken into account when designing tax policy. This paper develops a specific model of government behavior and then explores the implications of government, as well as private, behavioral responses for tax policy. In particular, we assume that government officials favor expenditure (or regulatory) choices that increase the government's budget. As a result, higher tax rates on a particular activity encourage government behavior that aids the growth of this activity. This response enables tax policy to redirect government activity in desirable directions, but it also makes Pigovian taxes on negative externalities less effective. |
| 主题 | Public Economics ; Taxation ; Microeconomics ; Welfare and Collective Choice |
| URL | https://www.nber.org/papers/w7244 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/564776 |
| 推荐引用方式 GB/T 7714 | Roger H. Gordon,John D. Wilson. Tax Structure and Government Behavior: Implications for Tax Policy. 1999. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w7244.pdf（239KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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