| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25388 |
| 来源ID | Working Paper 25388 |
| Certain Effects of Uncertain Taxes | |
| James R. Hines Jr.; Michael Keen | |
| 发表日期 | 2018-12-24 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper explores the implications of tax rate uncertainty, identifying circumstances in which revenue-neutral tax rate variability increases profitability, economic activity, and the efficiency of resource allocation. Furthermore, with heterogeneous taxpayers, tax rate variability is shown to perform an efficiency-enhancing screening function, imposing heavier expected tax burdens on less responsive taxpayers. And while efficient tax uncertainty enables governments to reduce average costs of taxation, it necessarily increases the marginal cost of taxation over some ranges of expected revenue, so may reduce efficient levels of government spending. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w25388 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/583062 |
| 推荐引用方式 GB/T 7714 | James R. Hines Jr.,Michael Keen. Certain Effects of Uncertain Taxes. 2018. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w25388.pdf（224KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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