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Dynamic Optimal Income Taxation and Redistribution with Extensive Labor

Research Project

Project/Area Number 25780191
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Public finance/Public economy
Research InstitutionShizuoka University

Principal Investigator

TAKAMATSU Yoshihiro  静岡大学, 人文社会科学部, 准教授 (90454016)

Project Period (FY) 2013-04-01 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2013: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Keywords動学的最適所得税 / 再分配政策 / 非分割可能な労働 / 資本所得税 / 労働所得税 / 所得再分配政策
Outline of Final Research Achievements

In this study, we investigate the dynamic optimal labor income taxation with extensive labor supply response and propose incentive compatible redistribution policies. We assume that households face stochastic preference/productivity shocks, which are privately informed, and can make hidden savings. We calculate the optimal allocation of an example economy and show that it is implementable in a market economy by imposing taxes on labor income history. The optimal allocation is not, however, implementable under ordinary labor income taxation. Given this limitation, we propose two social security policies that can supplement the ordinary income taxation: one is a compulsory pension insurance system and the other is the provision of a limited times benefit to low-income households. We find that the combination of ordinary income taxation and either of these two supplemental policies makes the optimal allocation implementable.

Report

(3 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • Research Products

    (5 results)

All 2014 Other

All Journal Article (1 results) (of which Open Access: 1 results,  Acknowledgement Compliant: 1 results) Presentation (4 results)

  • [Journal Article] Dynamic Optimality and Implementation Problem : Labor Income Tax and Capital Income Tax2014

    • Author(s)
      高松 慶裕,片岡 孝夫
    • Journal Title

      静岡大学経済研究

      Volume: 19 Issue: 1 Pages: 23-32

    • DOI

      10.14945/00008080

    • NAID

      110009814689

    • ISSN
      13422251
    • URL

      https://shizuoka.repo.nii.ac.jp/records/7748

    • Year and Date
      2014-07-31
    • Related Report
      2014 Annual Research Report
    • Open Access / Acknowledgement Compliant
  • [Presentation] Dynamic optimal income taxation with indivisible labor: The roles of the public pension system and a limited times benefit to low-income households.2014

    • Author(s)
      高松 慶裕
    • Organizer
      日本経済学会2014年度春季大会
    • Place of Presentation
      同志社大学(京都府京都市)
    • Year and Date
      2014-06-15
    • Related Report
      2014 Annual Research Report
  • [Presentation] Dynamic optimal income taxation and the roles of the public pension system and a limited times benefit to low-income households

    • Author(s)
      高松 慶裕
    • Organizer
      多摩財政研究会
    • Place of Presentation
      中央大学(東京都)
    • Related Report
      2013 Research-status Report
  • [Presentation] Dynamic optimal income taxation and the roles of the public pension system and a limited times benefit to low-income households

    • Author(s)
      高松 慶裕
    • Organizer
      日本経済政策学会第46回中部地方大会
    • Place of Presentation
      静岡大学(静岡県)
    • Related Report
      2013 Research-status Report
  • [Presentation] Dynamic optimal income taxation and the roles of the public pension system and a limited times benefit to low-income households

    • Author(s)
      高松 慶裕
    • Organizer
      静岡大学2013年度第3回経済研究会
    • Place of Presentation
      静岡大学(静岡県)
    • Related Report
      2013 Research-status Report

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Published: 2014-07-25   Modified: 2019-07-29  

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