On the switch from direct to indirect taxation
On the switch from direct to indirect taxation
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DOI：
10.1016/0047-2727(80)90040-7
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发表时间：
1980-10
影响因子：
9.8
通讯作者：
A. Atkinson;N. Stern
中科院分区：
文献类型：
--
作者：
A. Atkinson;N. Stern
本文关注的是家庭行为的理论规范与计量经济学结果在公共政策分析中的应用之间的相互关系。本文的第一部分讨论了最优税收文献与计量经济学中的点劳动供给和商品需求之间的关系。第二部分介绍了“活动模型”的资金和时间的分配，概括了标准的线性支出系统，并介绍了估计模型的初步结果，为英国家庭支出调查数据为1973年。本文的其余部分使用估计来考察减少所得税和增加增值税对劳动力供应和福利的影响。
The paper is concerned with the inter-relationship between the theoretical specification of household behaviour and the application of econometric results to the analysis of public policy. The first part of the paper discusses the relationship between the optimum tax literature and econometric specification of point labour supply and commodity demands. The second part introduces an ‘activity model’ of the allocation of money and time, which generalises the standard linear expenditure system, and describes the preliminary results of estimating the model for the United Kingdom Family Expenditure Survey data for 1973. The remainder of the paper uses the estimates to examine the effect of reducing income taxation and increasing value added tax on both labour supply and welfare.