システム情報系　社会工学域　　　　　　　　　　　　　　　　　　　　　　　　    

         平成26年度　　ファカルティ・セミナー

                       (Faculty Seminar)

日　時　：　2014年12月12日(金)　　16:30-18:00

場　所　：　第三学群C棟　3C306　実験室

講演者　：　吉田　雅敏（よしだ　まさとし）[　龍谷大学経済学部　]

司会者　：　渡邊　直樹

演　題　：　Intergenerational Discrimination of User Charges
            on Excludable Public Goods

                           ＜ 概要 ＞

This paper explores an optimal discrimination problem of intergenerational charges on use of excludable public goods which require time and private goods. If time is not necessary for consumption of the private goods in the log-linear utility case, a labor income tax and a charge for the public goods should be imposed on the young generation. However, a capital income tax and the charge should not be imposed on the old. Otherwise, capital income should be subsidized but the intergenerational charges less than the positive levels proportional to the labor income tax and the capital income subsidy should be imposed.