主题：Optimal Fiscal Policy with Ricardian and Hand-to-mouth Agents
主讲人：侯尚迪 辽宁大学
主持人：林智韬 暨南大学
时间：2025年12月23日（周二）上午10:00
地点：暨南大学石牌校区经济学院大楼（中惠楼）102室
摘要
We study the optimal taxation of labor and capital in a dynamic economy subject to government expenditure shocks. Unlike representative-agent Ramsey models, workers are heterogenous in terms of their access to the financial market: “Ricardian” agents can borrow and save while the “hand-to-mouth” agents are constrained and can only consume their after-tax labor income in the current period. We find that the optimal labor-tax is not constant and the capital tax is not zero as prescribed by Ramsey optimal tax theory and the critical condition that alters this result is the non-discriminative tax rate set by the government.
主讲人简介
侯尚迪，辽宁大学中国经济研究院助理教授，于2023年7月获得西班牙巴塞罗那自治大学经济学博士学位。研究方向为宏观经济学，特别是最优货币政策、财政政策的理论研究。
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校对| 林智韬
责编| 彭毅
初审| 陈创练
终审发布| 何凌云
（来源：暨南大学经济学院微信公众号）
