本稿は、Bovenberg and Mooij(1994)、Fullerton(1997) 等が提起した、外部不経済を生じる財への課税が二重配当効果をもたらすかという問題について、二重配当についての角野・山田(2008)...

In this paper, we reexamine the optimal tax problem with identical consumers in the presence of externalities by taking explicitly the interrelationship between externality and consumption into account. In setting out the optimal tax conditions in the presence of externalities, it is standard to...

本稿は、Bovenberg and Mooij(1994)、Fullerton(1997)等が提唱した外部不経済が生じる財への課税が二重配当(double-dividend)効果を持つかについて再考察を試みる。特に二重配当効果は、Sandmo(2000)及びCremer et...