Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium
Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium
复制标题
空间均衡中的异质工人和联邦所得税
DOI：
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发表时间：
2017
期刊：
影响因子：
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通讯作者：
Kevin Hutchinson
中科院分区：
文献类型：
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作者：
Mark Colas;Kevin Hutchinson
我们研究的地理发病率和效率的所得税估计的空间均衡模型与异质工人。美国的所得税将家庭从高生产率城市转移出去，导致产出的0.25%的区位效率低下。消除空间税收扭曲会加剧不平等，因为受教育程度越高的家庭移动的越多，拥有的土地份额也越大。使税率表扁平化，或实行生活费调整或地方工资调整，可以提高效率，但会导致不平等现象大幅增加。不同技能群体在流动性和土地所有权方面的差异造成了空间环境所特有的公平-效率权衡。(JEL H24、H22、D31、J31、J24、R23）
We study the geographic incidence and efficiency of an income tax by estimating a spatial equilibrium model with heterogeneous workers. The US income tax shifts households out of high-productivity cities, leading to locational inefficiency of 0.25 percent of output. Removing spatial tax distortions increases inequality because more educated households are more mobile and own larger shares of land. Flattening the tax schedule, or introducing cost-of-living adjustments or local wage adjustments leads to efficiency gains but causes substantial increases in inequality. Differences in mobility and land ownership across skill groups create an equity-efficiency trade-off that is unique to spatial settings. (JEL H24, H22, D31, J31, J24, R23)
人口普查和 ACS 中正常工作时间的误测。
影响因子：
2
作者：
Baum-Snow,Nathaniel;Neal,Derek
通讯作者：
Neal,Derek