조세와 국민경제

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경제학 관련 수업중

조세와 국민경제에 대한 영어로된 자료 입니다.

목차

1. 미시경제학에 대한 간략한 설명
2. 조세의 효율성
3. 소득세
4. 법인세
등등...

본문내용

<Lerner`s view>
Assume the government borrows from its own citizens - the obligation is an internal debt. According to Lerner, an internal debt creates no burden for the future generation. Members of the future generation simply owe it to each other. When the debt is paid off, there is a transfer of income from one group of citizens (those who do not hold bonds) to another(bondholders). However, the future generation as a whole is no worse off in the sense that its consumption level is the same as it would have been, As an 18th-century writer named Melon put it, the "Right hand owes to the left"


<Ricardian model>
Suppose future that the old care about the welfare of their descendants` consumption levels reduced. What can the old generations do about this? One possibility is simply to increase their bequests by an amounts sufficient to pay the extra taxes that will be due in the future. the result is that nothing really changes. Each generation consumes exactly the same amount as before the government borrowed.

2. Some burden on future generations.

<An overlapping generations model>
A more sensible way to define a generation is everyone who was born at about the same time. Using this definition, at any given time several generations coexist simultaneously, a phenomenon that is central to an overlapping generations model. Analysis of a simple overlapping generations model shows how the burden of a debt can be transferred across generations. Unborn generation have to have windfall losses without any benefits.


<Neo-classical model>
When government borrows money, then that borrowing crowds out private borrowing. So private investment goes down and capital formation goes down. As a result, productivity of future generation goes down.

참고 자료

Public Finance, H.S. Rosen 지음, McGraw Hill 출판 (7th edition)