Commodity Taxation in Welfare States

• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: Chul-In Lee
• 간행물 정보: 『한국재정학회 학술대회 논문집』2008년도 추계학술대회 논문집, 1~41쪽, 전체 41쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2008.10.30

영문 초록

Unemployment is a central policy issue in countries with a “generous” welfare system that is hard to reform. This paper addresses why these countries tend to adopt high commodity tax rates in the optimal taxation context. We explore the role of commodity taxation in alleviating moral hazard and hence involuntary unemployment and then provide empirical evidence using data from OECD countries. At the heart of this paper is a new dimension of distortion, the “between-states” (employment state vs. unemployment state) consumption choice distortion, which contrasts with the usual “within-state” distortion conditional on the full employment state. Our results offer an explanation for the widely observed coexistence of direct and indirect taxation as well as non-uniform taxation.

목차

Abstract

Ⅰ. Introduction

Ⅱ. The Model

Ⅲ. Optimal Commodity Taxation

Ⅳ. Commodity Taxation and Unemployment

Ⅴ. Empirical Evidence

Ⅵ. Summary and Conclusion

References

키워드

welfare reform involuntary unemployment moral hazard optimal taxation