- 著者
- HIDEO KONISHI
- 出版者
- JAPANESE ECONOMIC ASSOCIATION
- 雑誌
- The Economic Studies Quarterly (ISSN:0557109X)
- 巻号頁・発行日
- vol.45, no.2, pp.119-130, 1994-06-20 (Released:2008-02-28)
- 参考文献数
- 10
This paper examines the welfare effect of a tax reform policy which diversifies the commodity tax rates in a three good economy with pure profit. If the commodity taxes are uniform initially, it is welfare improving to raise the tax on the commodity whose demand is more complementary with leisure and whose supply is more inelastic to wage. The formula we obtain treats the supply and the demand sides symmetrically. Furthermore, we can show that if the tax reform is welfare improving, then it increases labor supply in the economy, too. If the commodity tax rates are widely diversified, replacing commodity taxes by a wage income tax is welfare improving even in an economy with pure profit.
- 著者
- HIDEO KONISHI
- 出版者
- JAPANESE ECONOMIC ASSOCIATION
- 雑誌
- The Economic Studies Quarterly (ISSN:0557109X)
- 巻号頁・発行日
- vol.44, no.2, pp.178-184, 1993-06-18 (Released:2007-10-19)
- 参考文献数
- 12
In this note, we investigated a rule for the optimal provision of public goods in a many consumerseconomy when an optimal commodity tax is available. We obtained an intuitive formulawhich demonstrates that divergence from the first best rule is based on (i) the revenue repercussioneffect, (ii) the Pigou-Harberger's dead weight loss effect, and (iii) the total distribution effectof public good provision. How this result relates to previous works was also analyzed. It was shown that our decomposition formula does apply even for the cost benefit approach employed in Batina (1990).
- 著者
- HIDEO KONISHI
- 出版者
- JAPANESE ECONOMIC ASSOCIATION
- 雑誌
- The Economic Studies Quarterly (ISSN:0557109X)
- 巻号頁・発行日
- vol.43, no.2, pp.97-104, 1992-06-20 (Released:2007-10-19)
- 参考文献数
- 14
The optimal public good provision rule under optimal nonlinear income taxation is analyzed. In this case Pigou's conjecture-the level of a public good should be reduced than the first best level when it is financed by distortionary taxes-is justified under weak conditions. Using the decomposition method in Hatta, et. al. (1988), the following proposition is also shown. The optimal public good provision level should be lowered, if (a) the average marginal tax rate is high, (b) the marginal tax rate and the willingness to pay for the public good have a positive covariance, (c) the public good is more complementary with leisure and more of a luxury good than the commodity.
- 著者
- HIDEO KONISHI
- 出版者
- JAPANESE ECONOMIC ASSOCIATION
- 雑誌
- The Economic Studies Quarterly (ISSN:0557109X)
- 巻号頁・発行日
- vol.40, no.3, pp.212-219, 1989-09-20 (Released:2007-10-19)
- 参考文献数
- 6