| Optimal linear taxation under random income | |
|---|---|
| 學年 | 84 |
| 學期 | 1 |
| 出版（發表）日期 | 1995-09-01 |
| 作品名稱 | Optimal linear taxation under random income |
| 作品名稱（其他語言） | 隨機所得之最佳線性稅制 |
| 著者 | Chen, M. S.; Lee, Hsiu-mei |
| 單位 | 淡江大學經營決策學系 |
| 出版者 | New Delhi: Taru Publications |
| 著錄名稱、卷期、頁數 | Journal of information & optimization sciences 16(3), pp.517-532 |
| 摘要 | The randomness of tax revenue, in this paper, derives from the assumption that one’s income is the random variable of his effort. Thus, the government, while deciding the tax rate, must consider the possibility of deficiency in tax revenue caused by such randomness and the probability of its occurrence. We construct a linear income taxation model based on the interactions between the government’s tax policies and individual’s responses. The paper aims to explore the effects of individual’s income uncertainty and government’s risk attitude on individual behaviour and government strategy. |
| 關鍵字 | |
| 語言 | en |
| ISSN | 0252-2667 2169-0103 |
| 期刊性質 | 國外 |
| 收錄於 | |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 否 |
| 國別 | IND |
| 公開徵稿 | |
| 出版型式 | ,紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/19719 ) |
| SDGS | 優質教育,產業創新與基礎設施 |
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