卡尔多利润与收入分配理论中的李嘉图债务/税收等价

Ricardian debt / taxation equivalence in the Kaldor theory of profits and income distribution

Cambridge Journal of Economics · 1989
被引 48
人大 A-ABS 3

中文导读

探讨在卡尔多收入分配理论中,当政府支出通过预算赤字融资时,利润税转嫁给工资的条件,发现这些条件与李嘉图等价的条件一致。

Abstract

A well-known characteristic of Nicholas Kaldor's theory of income distribution (and of the related "Cambridge Theory" of the rate of profits) is that any tax imposed on profits is shifted on to wages, in analogy (but with a reversal of the causation chain) with David Ricardo's theory of income distribution, in which any tax imposed on wages is shifted on to profits. The present paper explores the conditions under which the same property holds when government expenditure is financed by a budget deficit, and the conclusion is reached that such conditions coincide with those that assure "Ricardian equivalence" between public indebtment and taxation. Copyright 1989 by Oxford University Press.

卡尔多分配理论李嘉图等价利润税转嫁公债与税收等价