論文概要
The purpose of this paper is to propose an overlapping generations model， which assumes that each individual lives for four periods and there are three capitalists of one young generation and two old generations in one period， and is augmented with public capital in the production function， and to analyze effects of tax reform using the model. Three tax instruments: labor income tax， consumption tax， and capital income tax， are considered in the tax reform of the model. Specifically this paper’s focus is on the numerical simulations are used to discuss economic growth effects of tax reform changes in computable general equilibrium model using the overlapping generations model. In addition， the model facilitates analysis of the transition path toward the steady state. It is shown that decrease of labor income and consumption taxes with an increase of the investment income tax have a good effect on economic growth. |