Taxation and the worlds of welfare
Taxation and the worlds of welfare
复制标题
税收和福利世界
DOI：
10.1093/ser/mwp005
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发表时间：
2009
影响因子：
3.7
通讯作者：
Yingying Deng
中科院分区：
文献类型：
--
作者：
M. Prasad;Yingying Deng
我们使用卢森堡收入研究(LIS)数据来比较美国和欧洲税收结构的累进性。LIS数据允许对税率进行比较，试图将不同的起征率、门槛和免税额考虑在内。我们的研究支持了其他人的观点，即美国的累进税比欧洲国家更多。然而，我们发现，英国的税收结构比大陆福利国家的税收结构更具累退性，使得税收结构映射到福利的三个世界是不完善的。我们还表明，假设所得税和财产税总是累进的是错误的：在数据中，两者都是倒退的例子很常见。但销售税在任何地方都是累退的，我们建议，在没有这里考察的详细数据的情况下，通过销售税筹集的税收比例可以作为整体累进指数。最后，我们概述了税收累进性和福利国家努力之间的负相关性的几种可能的解释。
We use Luxembourg Income Study (LIS) data to compare the progressivity of the tax structure in the USA and Europe. LIS data allow a comparison of tax rates that attempts to take different starting rates, thresholds and exemptions into account. Our study supports the argument others have made that the USA has more progressive taxes than the European countries. However, we find that Britain's tax structure is more regressive than those of the continental welfare states, making the mapping of tax structure onto the ‘three worlds of welfare’ imperfect. We also show that it is a mistake to assume that income and property taxes are always progressive: regressive examples of both are common in the data. But sales taxes are regressive wherever they are found, and we suggest that the proportion of tax revenue raised through sales taxes can serve as an index of overall progressivity in situations where the detailed data examined here are not available. We close by outlining several possible explanations for the inverse correlation between tax progressivity and welfare state effort.
DOI：
10.2307/2073705
发表时间：
1990
期刊：
--
影响因子：
--
作者：
G. Esping-Andersen
通讯作者：
G. Esping-Andersen