Marginal Tax Rates and Income Inequality in a Life-Cycle Model
Marginal Tax Rates and Income Inequality in a Life-Cycle Model
复制标题
生命周期模型中的边际税率和收入不平等
DOI：
10.2139/ssrn.2550327
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发表时间：
1996
期刊：
影响因子：
--
通讯作者：
Charles T. Carlstrom
中科院分区：
文献类型：
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作者：
David E. Altig;Charles T. Carlstrom
在本文中，我们进行了计算反事实实验，以研究边际税率对收入分配的定量影响。我们的方法建立在以前的模拟模型开发的奥尔巴赫和Kotlikoff和富勒顿和罗杰斯，并使用一种算法，使我们能够检查边际税率结构的文字形式。我们发现，在合理量化的生命周期环境中，与特定边际税率结构相关的扭曲对收入不平等产生巨大影响：在我们的基线实验中，1989年美国所得税税率与1984年税率相比，稳态收入不平等的变化大约是这两年数据中实际看到的变化的一半，当以基尼系数衍生的货币指标来衡量时。
In this paper, we perform computational counterfactual experiments to examine the quantitative impact of marginal tax rates on the distribution of income. Our methodology builds on previous simulation models developed by Auerbach and Kotlikoff and Fullerton and Rogers, and uses an algorithm that allows us to examine marginal tax rate structures in their literal form. We find that distortions associated with particular marginal tax rate structures have sizable effects on income inequality in a reasonably quantified life-cycle setting: In our baseline experiments, the change in steady-state income inequality under 1989 U.S. income tax rates vis-a-vis 1984 rates is about half as large as the change actually seen in the data over those two years, when measured in terms of a monetary metric derived from Gini coefficients.