| 来源类型 | Working Paper
|
| 规范类型 | 报告
|
| DOI | 10.3386/w20735
|
| 来源ID | Working Paper 20735
|
| Revisiting the Classical View of Benefit-Based Taxation |
| Matthew Weinzierl
|
| 发表日期 | 2014-12-08
|
| 出版年 | 2014
|
| 语种 | 英语
|
| 摘要 | This paper explores how the persistently popular "classical" logic of benefit-based taxation, in which an individual's benefit from public goods is tied to his or her income-earning ability, can be incorporated into modern optimal tax theory. If Lindahl's methods are applied to that view of benefits, first-best optimal policy can be characterized analytically as depending on a few potentially estimable statistics, in particular the coefficient of complementarity between public goods and innate talent. Constrained optimal policy with a Pareto-efficient objective that strikes a balance–controlled by a single parameter–between this principle and the familiar utilitarian criterion can be simulated using conventional constraints and methods. A wide range of optimal policy outcomes can result, including those that match well several features of existing policies. To the extent that such an objective reflects the mixed normative reasoning behind prevailing policies, this model may offer a useful approach to a positive optimal tax theory. |
| 主题 | Microeconomics
; Welfare and Collective Choice
; Public Economics
; Taxation
; Public Goods
|
| URL | https://www.nber.org/papers/w20735
|
| 来源智库 | National Bureau of Economic Research (United States)
|
| 引用统计 |
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| 资源类型 | 智库出版物
|
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/578410
|
推荐引用方式
GB/T 7714 |
Matthew Weinzierl. Revisiting the Classical View of Benefit-Based Taxation. 2014.
|
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