2009 Fiscal Year Final Research Report

Optimal Tax Theory : A Refinement and Extension

Research Project

Project/Area Number	19730233
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Public finance/Monetary economics
Research Institution	Kinki University
Principal Investigator	OGAWA Yoshitomo Kinki University, 経済学部, 准教授 (30330228)
Project Period (FY)	2007 – 2009
Keywords	最適課税 / 物品税 / 所得税 / 関税 / 代替効果
Research Abstract	This research examines the structure of optimal commodity taxes and that of optimal tariffs by using a general utility function. The structures depend only on substitution effects of goods. Main findings are as follows. (i) If all goods are substitutable for each other, the optimal commodity tax rates on all goods are positive. (ii) If all goods in each country are substitutable for each other, the sign of the aggregated tariff rates of the countries on each good is positive.

(1 results)