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本文利用拉格朗日方法重新解决Mirrlees(1971)和Golosov等(2003)的模型,得到一些更为丰富的结果。Golosov等(2003)仅仅求解了最优的资本收入税,本文同时求解了动态情形下的最优资本收入税和劳动收入税,从而使得比较静态和动态情形下的Mirrlees模型成为可能。本文的结论是动态和静态的情形下最优的劳动收入税形式一致,并当效用函数关于劳动能力存在乘积意义上的可分,劳动收入税可以为0。在研究了最优税收政策后,本文模拟了相关结果,给出一些图表用以佐证提出的观点。
In this paper, the Lagrange method is used to reconstruct the models of Mirrlees (1971) and Golosov et al. (2003), and some richer results are obtained. Golosov et al. (2003) only solved the optimal capital income tax. This paper also solved the optimal capital income tax and labor income tax at the same time, making it possible to compare the Mirrlees model under static and dynamic conditions. The conclusion of this paper is that the optimal form of labor income tax is consistent in both dynamic and static situations, and that the labor income tax can be zero when the utility function is divisible by the product of labor ability. After studying the optimal taxation policy, this paper simulates the related results and gives some charts to support the views put forward.