税收、再分配与增长

Taxes, redistribution, and growth

Journal of Public Economics · 1996
被引 29
人大 AABS 3

中文导读

构建了一个简单模型,研究外生经济增长如何通过政治过程影响再分配税收,发现增长较快的经济体在风险厌恶程度较高时会选择更多再分配,但实证相关情形下税收更低。

Abstract

This paper develops a simple model to study the effects of growth on economic policy, and, in particular, on redistributive taxation. I do not explain economic growth; I assume it is exogenous, and ask how changes in the growth rate (and in several other variables) affect the outcome of a political process that determines taxes and transfers. It is shown that faster-growing economies will choose more or less redistribution, depending on risk aversion. In the empirically relevant case, the model predicts lower taxes in faster-growing economies.

经济增长再分配税收风险规避