OPTIMAL LINEAR INCOME-TAX WITH RANDOM REVENUE
成果类型：
Article
署名作者：
YANG, CC
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/0047-2727(93)90042-R
发表日期：
1993
页码：
391-401
关键词：
摘要：
This paper introduces the concept of 'risk attitudes' a government may take toward random revenue in the design of a linear income tax. It shows that the familiar trade-off formula between equity and efficiency can be derived either by assuming a 'risk-neutral' government attitude toward random revenue or by assuming no randomness of revenue. We provide numerical analysis to demonstrate that optimum tax schedules for a 'non-risk-neutral' government can significantly deviate from those for a 'risk-neutral' government.
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