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頁籤選單縮合
題 名 | Taxation, Risk-taking, and Growth=租稅、風險承擔與成長 |
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作 者 | 楊建成; | 書刊名 | 經濟論文 |
卷 期 | 26:1 1998.03[民87.03] |
頁 次 | 頁101-111 |
分類號 | 567.01 |
關鍵詞 | 最適租稅; 風險資產; 成長; Optimal taxation; Risky asset; Growth; |
語 文 | 英文(English) |
中文摘要 | 假設有兩種資產,一種報酬有風險,另一種沒有風險。Hamilton(1987)在此架 構下發現,最適租稅是對兩種資產課以齊一稅率;本文則證明,最適租稅一般而言是對兩 種資產課以差別稅率。我們對Hamilton的發現作了一番檢視。 |
英文摘要 | Consider a growing economy in which there are two assets: one has a risky rate of return and the other is risk-free. Hamilton (1987) finds that the government should impose a uniform rather than differentiated tax structure on the risky and the riskiess asset. In this paper we show that the optimal tax structure is differentiated rather than uniform in general. We comment on Hamilton's finding. |
本系統中英文摘要資訊取自各篇刊載內容。