摘要： This paper develops an endogenous growth model with a production externality and nonlinear income taxation, and uses it to examine how the fiscal authority devises its nonlinear tax structure from the viewpoint of welfare maximization. It is found that, in the Barro (1990) model, Pareto optimality can be achieved if both policy instruments for the tax scalar and the extent of the tax progressivity/regressivity are set optimally. 出版者： Greenwich: Elsevier Inc 出版日期： 2012-04-01 出處： International review of economics & finance, 2012-04, Vol.22 (1), p.66-77 資源來源： Elsevier ScienceDirect Journals Complete 版權： 2011 Elsevier Inc. 版權： Copyright Elsevier Science Ltd. Apr 2012 識別號： ISSN: 1059-0560 識別號： EISSN: 1873-8036 識別號： DOI: 10.1016/j.iref.2011.08.009
