Public Economics in Action: The Basic Income/Flat Tax Proposal
Public Economics in Action: The Basic Income/Flat Tax Proposal
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公共经济学的实践：基本收入/统一税提案
DOI：
10.5860/choice.33-1022
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发表时间：
1995
期刊：
影响因子：
--
通讯作者：
A. Atkinson
中科院分区：
文献类型：
--
作者：
A. Atkinson
这本书调查了公共经济学的最新发展，并将基本收入/统一税计划的建议作为案例研究。它讨论了各种税收办法，并提出了一个将影响个人收入和社会保障制度的制度框架，以统一所得税取代前者，以有保障的收入取代后者。这一想法在一些国家引起了广泛兴趣，一些政党正在积极讨论这一问题。这本书解释了这些变化将如何使各种各样的社会群体受益，从而导致更大的收入再分配。与此同时，这也提出了一个问题，即单一的改革是否能够满足不同支持者截然不同的目标。作者回顾了近年来公共经济学的不同领域--即最优税收理论、公共选择理论、发病率的一般均衡分析、数值税收福利模型和工作激励的计量经济学研究--并询问这些如何有助于我们理解这一特定的政策改革。他还指出了未来研究的前景。作者并不赞成或反对基本收入/统一税的提议，但认为它应该列入任何关于21世纪税收和社会保障改革的严肃讨论的议程。
This book surveys recent developments in public economics by taking as a case-study the proposals for a basic income/flat tax scheme. It discusses various approaches to taxation and presents a framework for a system that would affect both personal income and the social security system, replacing the one by a flat-rate income tax and the other by a guaranteed income. This idea has generated wide interest in a number of countries, and is being actively discussed by several political parties. This book explains how these changes would benefit a wide variety of social groups, leading to a greater redistribution of income. At the same time, it also raises the question of whether a single reform can meet the very different objectives of different supporters. The author reviews different areas of public economics in which there has been active research in recent years-- namely the theory of optimum taxation, public choice theory, general equilibrium analysis of incidence, numerical tax- benefit modelling, and econometric studies of work incentives--and asks how these contribute to our understanding of this particular policy reform. He also indicates the promising directions for future research. The author does not argue for or against the basic income/flat tax proposal, but believes it should be on the agenda for any serious discussion of tax and social security reform for the twenty-first century.