G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w9179
来源IDWorking Paper 9179
How to Protect Future Generations Using Tax Base Restrictions
Antonio Rangel
发表日期2002-09-01
出版年2002
语种英语
摘要This paper studies constitutional restrictions on the tax base that protect future generations from expropriation and improve the optimality of investment in Intergenerational Public Goods (IPGs). The choice of the tax base matters because it affects how intergenerational (IG) spillovers are capitalized into assets that are owned by current generations, and thus the IG politics. We show that with an income tax base, present generations expropriate future generations and produce inefficiently low levels of IPGs. By contrast, with a land tax base, IG expropriation using debt is impossible, the level of investment in IPGs is higher and, for some types of IPGs, Pareto optimal.
主题Public Economics ; Taxation
URLhttps://www.nber.org/papers/w9179
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/566791
推荐引用方式
GB/T 7714
Antonio Rangel. How to Protect Future Generations Using Tax Base Restrictions. 2002.
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
w9179.pdf(2186KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Antonio Rangel]的文章
百度学术
百度学术中相似的文章
[Antonio Rangel]的文章
必应学术
必应学术中相似的文章
[Antonio Rangel]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w9179.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。