Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries
Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries
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谁受益于“隐性福利国家”？六个国家个人所得税支出的分配效应
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发表时间：
2018
期刊：
影响因子：
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通讯作者：
S. Avram
中科院分区：
文献类型：
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作者：
S. Avram
我们使用的税收效益微观模拟模型，以调查的规模和分布的影响，在六个欧洲国家的税收优惠和税收抵免。结果表明，免税额和税收抵免使大部分人口受益，而不仅仅是高收入者，两者加在一起相当于放弃的大量收入。然而，除了一些（重要的）例外，它们对不平等的影响很小。免税额一般是递减的，而税收抵免往往是成比例的或温和的累进。然而，免税额和税收抵免的再分配效应以复杂且往往无法预料的方式发挥作用。所得税制度的其他特点（如税率表或纳税人单位的定义）在确定再分配效应的大小和方向方面与免税额/税收抵免本身的特点同样重要。在某些情况下，即使是与应纳税收入反向挂钩的工具也可能对高收入家庭更有利。因此，免税额和税收抵免似乎不适合将资源用于收入分配最底层的家庭。
We use a tax-benefit microsimulation model to investigate the size and distributional effects of tax allowances and tax credits in six European countries. Results indicate that tax allowances and tax credits benefit large sections of the population, not just individuals with high incomes and that together they amount to substantial amounts of foregone revenue. However, with some (important) exceptions, their effect on inequality is small. Tax allowances are generally regressive while tax credits tend to be proportional or mildly progressive. Yet, the redistributive effect of tax allowances and tax credits works in complex and often unanticipated ways. Other features of the income tax system (such as the tax rate schedule or the definition of the taxpayer unit) are as important in determining the size and direction of the redistributive effect as the characteristics of the tax allowances/tax credits themselves. Even instruments inversely linked to taxable income can be more beneficial to high-income households in some contexts. Consequently, tax allowances and tax credits appear ill-suited to target resources towards households in the bottom part of the income distribution.