2009 Fiscal Year Final Research Report
Optimal Tax Theory : A Refinement and Extension
| Project/Area Number |
19730233
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Kinki University |
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Principal Investigator |
OGAWA Yoshitomo Kinki University, 経済学部, 准教授 (30330228)
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| Project Period (FY) |
2007 – 2009
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| Keywords | 最適課税 / 物品税 / 所得税 / 関税 / 代替効果 |
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| 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.
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