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Optimal vs. time-consistent tax cycles

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Author Info
Fabrizio Zilibotti
John Hassler
Per Krusell

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Abstract

How does the size of the transfer system evolve in the short and in the long run? We construct a model where taxation is distortionary because it discourages capital accumulation. We compare the Ramsey allocation with the time-consistent allocation. The latter can be interpreted as the outcome of a politico-economic mechanism. A general finding is that the lack of commitment induces too persistent redistribution relative to what would have been chosen by a utilitarian planner under commitment. Another finding is that the standard result that optimal taxes should be "smooth" (possibly, after a finite number of periods) is not robust, and that the commitment solution may exhibit cycles.

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Publisher Info
Paper provided by Society for Economic Dynamics in its series 2004 Meeting Papers with number 47.

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Date of creation: 2004
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Handle: RePEc:red:sed004:47

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Postal: Society for Economic Dynamics Anne Stubing CV Starr Center for Applied Economics 269 Mercer Street, Room 303 New York University New York, NY 10003
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Related research
Keywords: tax cycles time smoothing probabilistic voting

Find related papers by JEL classification:
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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