文章基本信息

标题：International Private Transfers and Optimal Tax Structure in Developing Economies
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作者：Ikuho Kochi ; Raul Alberto Ponce Rodriguez
期刊名称：Review of Economics & Finance
印刷版ISSN：1923-7529
电子版ISSN：1923-8401
出版年度：2016
卷号：6
期号：1
语种：English
出版社：Academic Research Centre of Canada
摘要：In this paper we examine the optimal tax structure for a developing economy with international inter-family transfers. Our analysis characterizes conditions to identify the main determinants of the design of both the commodity and income tax. We find that these determinants change depending on the signs and values of the direct and cross price elasticities. A benchmark result of the literature suggests that the aggregate level of consumption, the weighted tax burdens from consumption and the efficiency costs of commodity taxes are the main determinants of a commodity tax. Our analysis suggests additional determinants, such as the aggregate level of income, the socially weighted aggregate level of labor income and the weighted aggregate elasticity of the supply of labor and income. A similar conclusion is obtained for the determinants of the income tax. Our analysis also provides a rationale to limit the use of the commodity tax and to increase the size of the income tax on the tax structure of this economy.
关键词：Equity;Altruism;Remittances;Efficiency;Optimal tax structure