【会议名称】“财政三元悖论”会议
【时间地点】
【主办单位】Tulane University's Murphy Institute and Department of Economics
【会议背景】
Today we need a tax system that will provide sufficient revenue to deal with long run budget challenges, that will promote long run economic growth, and that will provide progressivity in the face of increasing inequality. However, do we face a “fiscal trilemma”: Can we only meet two of these goals and not the third? For example, must a progressive tax system that meets our revenue needs hamper economic growth? Do pro-growth systems that generate needed revenues come at the expense of progressivity? Would a progressive income tax system that encouraged growth provide insufficient revenues? Is there an unresolvable tension between the traditional Haig-Simons notion of a “good” tax (e.g., a broad-based income tax base with few if any exclusions or deductions), which emerges from a largely static view of the tax system, and the more growth-oriented notions that emerge from a more dynamic analysis (e.g., a consumption tax to encourage growth)?
【征文范围及要求】
【联系方式】
联系人 Paul Watson
E-mail：pwatson@tulane.edu
电话 +1 504 865 5321
