Progressive taxes, equity, and human capital accumulation in an endogenous growth model with overlapping generations

被引：18

作者：

Bovenberg, AL

vanEwijk, C

机构：

[1] TILBURG UNIV, CENTER, NL-5000 LE Tilburg, NETHERLANDS

[2] UNIV AMSTERDAM, NL-1018 WB AMSTERDAM, NETHERLANDS

来源：

JOURNAL OF PUBLIC ECONOMICS | 1997年 / 64卷 / 02期

关键词：

economic growth; overlapping generations; progressive taxes;

D O I：

10.1016/S0047-2727(96)01616-7

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper explores the trade-off between efficiency and intra- and intergenerational equity in an endogenous growth model of an open economy with overlapping generations and human capital accumulation. We demonstrate that progressive taxes hurt long-run growth and exacerbate distortions associated with intergenerational spillovers. However, by raising saving, these taxes strengthen the net foreign asset position.

引用

页码：153 / 179

页数：27

共 32 条

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