Distributional Objectives Should Affect Taxes But Not Program Choice or Design
Distributional Objectives Should Affect Taxes But Not Program Choice or Design
复制标题
分配目标应该影响税收，但不影响计划选择或设计
DOI：
10.1007/978-1-349-05090-1_10
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发表时间：
1979
期刊：
影响因子：
--
通讯作者：
R. Zeckhauser
中科院分区：
文献类型：
--
作者：
A. Hylland;R. Zeckhauser
一个社会可以通过税收制度以及政府方案的选择和设计来重新分配收入。如果可行的话，这两种再分配方式都不如一次性转移那样有效。然而，在实践中，税收和政府计划都服务于再分配目标。问题变成了如何最好地将它们结合起来，以实现最佳结果，在给定的效率成本下最大化再分配效果。得出了以下结论。如果总福利与收入分配无关，而相对福利是由税前或税后收入确定的，则应选择那些在整个人口中产生最大未加权福利总额的项目。如果收益取决于收入分配，则最优方案将是在所诱导的收入分配中产生最大净收益的方案。再分配是一个令人担忧的问题，但完全是通过税收系统进行的。
A society can redistribute income through the tax system, and through the choice and design of government programs. Neither type of redistribution is as efficient as lump-sum transfers would be, if feasible. In practice, however, both taxes and government programs serve redistributional goals. The question becomes how best to integrate them to achieve an optimal outcome, maximizing the redistributional effect for a given efficiency cost. The following conclusions are reached. If total benefits are independent of the income distribution and relative benefits are determined by before or after-tax income, those projects that yield the greatest total of unweighted benefits across the population should be selected. If benefits depend on the distribution of income, the optimal program will be one which produces maximal net benefits at the income distribution which is being induced. Redistribution is a concern, but is carried out solely through the tax system.