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1、OptimalCapitalTaxationwithSpiritofCapitalismunderPrivateInformationXiaojunZhao,WeigangLiu,DongzhouMeiandXiaohuaWangSchoolofEconomics,PekingUniversityWorkingPaperNo.E-2014-007Dec-11-2014CopyrightbytheAuthor(s)私有信息、资本主义精神和最优资本税OptimalCapitalTaxationwithSpiritofCapitalismunderPriv
2、ateInformation*XiaojunZHAOSchoolofEconomics,PekingUniversityWeigangLiuSchoolofEconomics,PekingUniversityDongzhouMeiSITE,CentralUniversityofFinanceandEconomicsXiaohuaWangCEMA,CentralUniversityofFinanceandEconomics*Correspondingauthor:XiaojunZhao,SchoolofEconomics,PekingUniversit
3、y,Beijing,100871,China.E-mail:zhaoxiaojun@pku.edu.cn.私有信息、资本主义精神和最优资本税OptimalCapitalTaxationwithSpiritofCapitalismunderPrivateInformation摘要：在本文中，我们扩展了由Golosovetal(2003)开创的新动态公共财政理论框架，将资本主义精神加入模型中。由于过剩的资本积累，这将呼吁正的资本收入税。而将资本主义精神引入，跨期的影响并不总是正的，它可以是正的，零或负的，这对应于正，零或负的资本所得税。事实上，资本的积累
4、在资本主义精神下将增加社会福利，因此Golosovetal（2003）的“过剩”资本积累可能不是“过剩”，甚至“不足的”。关键词：最优资本税；资本主义精神；私有信息JEL分类码：C61;D90;H20Abstract:Inthispaper,weextendtheNewDynamicPublicFinancemodeldevelopedbyGolosovetal(2003)toincorporatethespiritofcapitalism.TheoptimalsocialwedgeispositiveinGolosovetal(2003)dueto
5、theexcessaccumulationofcapital,whichwillcallforthepositivetaxationsoncapitalincome.Whileincorporatingcapitalism,theintertemporalsocialwedgeisnotalwayspositive,itmaybepositive,zeroornegative,whichcorrespondstothepositive,zeroornegativetaxationoncapitalincome.Infact,theaccumulati
6、onofcapitalwillincreasethesocialwelfareintheeconomywithcapitalism,sothe"excess"inGolosovetal(2003)maynotbe"excess",orevennot"adequate"inthiscase.Keywords:OptimalCapitalTaxation;SpiritofCapitalism;PrivateInformationJELclassification:C61;D90;H201IntroductionThispaperistoincorpora
7、tespiritofcapitalismintotheNDPF(newdynamicpublic…nance).NDPFisdevelopingdramaticallysincetheworkofGolosovetal(2003)andWerning(2002),whichisbasedontheworkofMirrlees(1971)andrecentlycarriedbyDiamond(1998)andSaez(2001).InstaticMirrleesframework,theagents’preferenceareidenticalbuto
8、wnevolutionarytypes,knownbythemselvesonly.Thegovernmen
