一般均衡模型中的最优税收体系  

Optimal Taxation in a Discrete General Equilibrium Mode

作　　者：邱镜亮[1] 冯美强[1] 王翀[2] 

机构地区：[1]北京信息科技大学理学院,北京100192 [2]中央财经大学中国经济与管理研究院,北京100081

出　　处：《数学的实践与认识》2016年第18期100-108,共9页Mathematics in Practice and Theory

基　　金：国家自然科学基金(11375030)

摘　　要：研究了带货币的一般均衡模型中的最优税收体系.在模型中,加入了人力资本的积累路径,假设消费者可以从持有货币的行为中获得效用,即money-in-utility.结果表明,当在一个一般均衡模型中结合了货币效用,弗里德曼法则仍然成立,并且将使税后的实际最优债券回报率归零.同时发现,在此模型的假设条件下,政府可以对劳动不收税,但要收取非常重的资本回报税(资本回报完全上缴税收),此时社会总福利最大.In this paper,the authors study the optimal taxation in a discrete general equilibrium model with money including an accumulation path of human resource,where the consumer can get utility from holding money,i.e.money-in-utility.It is found that when combining the money utility and money neutrality together in a general equilibrium model,FViedman rule would be the optimal policy,which drives the real after tax revalue of bonds to be zero.What started us is that under the assumption of this model,there is a possibility that zero labor tax and heavy capital tax are the optimal choice,which does not affect the social welfare and everyone＇s choice in this economy.

关 键 词：一般均衡最优税收 人力资本 Ramsey计划 Friedman法则 

分 类 号：F810.42[经济管理—财政学] F224