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来源类型 | Working Paper |
规范类型 | 报告 |
DOI | 10.3386/w9179 |
来源ID | Working 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 |
URL | https://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. |
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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 |
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