Optimal linear taxation under random income
學年 84
學期 1
出版(發表)日期 1995-09-01
作品名稱 Optimal linear taxation under random income
作品名稱(其他語言) 隨機所得之最佳線性稅制
著者 Chen, M. S.; Lee, Hsiu-mei
單位 淡江大學經營決策學系
出版者 New Delhi: Taru Publications
著錄名稱、卷期、頁數 Journal of information & optimization sciences 16(3), pp.517-532
摘要 The randomness of tax revenue, in this paper, derives from the assumption that one’s income is the random variable of his effort. Thus, the government, while deciding the tax rate, must consider the possibility of deficiency in tax revenue caused by such randomness and the probability of its occurrence. We construct a linear income taxation model based on the interactions between the government’s tax policies and individual’s responses. The paper aims to explore the effects of individual’s income uncertainty and government’s risk attitude on individual behaviour and government strategy.
關鍵字
語言 en
ISSN 0252-2667 2169-0103
期刊性質 國外
收錄於
產學合作
通訊作者
審稿制度
國別 IND
公開徵稿
出版型式 ,紙本
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