Distributional Analysis of Debt-Financed Capital Income Tax Cuts
2006/08/22
研討會日期 : 2006-08-22
時間 : 15:00
主講人 : Prof. Shu-Chun Susan Yang
地點 : B棟110會議室
演講者簡介 : Prof. Shu-Chun Susan Yang為Ph.D. in Economics, Indiana University, Bloomington（2003）。
現為 Economist，Joint Committee on Taxation, United States Congress。
其主要研究領域為Macroeconomic Effects of Fiscal Policy 。
演講摘要 : Proponents of capital income tax cuts often argue that cutting capital taxes promotes growth and increases job opportunities for people of all income levels. This result hinges, however, on how government manages debt. People at the bottom of the income distribution are less likely to own capital and rely more on government transfers. If transfers are reduced to maintain fiscal solvency, they can be worse off through lower consumption and more hours worked resulting from decreased dispoable income.
