A model of police financing through income and consumption taxes
A model of police financing through income and consumption taxes
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通过所得税和消费税为警察筹资的模式
DOI：
10.1111/sjpe.12337
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发表时间：
2022
影响因子：
1.1
通讯作者：
Zijun Luo
中科院分区：
文献类型：
--
作者：
Weiguang Deng;Xue Li;Zijun Luo
本文研究警察融资的重点是联邦和地方政府资金之间的时间差异。一般来说，联邦政府的资金来自可能的挪用活动之前征收的所得税，而地方政府的资金来自事后征收的消费税。我们发现，所得税融资的结果更多的工人，更多的警察，更少的小偷时，拨款和税率是相同的两种情况。在可能的挪用活动之前为警察提供资金是一种威慑。我们的研究结果表明，即使在一个高度程式化的模型研究犯罪和警察融资的复杂性。
This article studies police financing with a focus on the difference in the timing between federal and local government funds. In general, federal government funds came from income taxes collected before possible appropriative activities while local government funds came from consumption taxes collected afterwards. We find that income-tax financing results in more workers, more police, and fewer thieves when appropriation and tax rates are the same between the two cases. Funding the police before possible appropriative activities works as a deterrence. Our findings show the complexity of studying crime and police financing even in a highly stylized model.