A Comparison of Tax Bases for a Personal Tax
A Comparison of Tax Bases for a Personal Tax
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个人税税基比较
DOI：
10.2307/3439760
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发表时间：
1981
期刊：
影响因子：
--
通讯作者：
N. Blomquist
中科院分区：
文献类型：
--
作者：
N. Blomquist
本文对个人所得税的税基进行了比较。研究发现，从劳动收入的线性仿射税转移到工资率的线性仿射税的潜在福利收益似乎大于从人头税转移到收入税的潜在收益。它还表明，对于共同的最优税收模型，效用水平和能力（以工资率衡量）是负相关的第一个最佳的最优。的模型的发展，使效用和能力的结果之间的正相关关系，建议。
Tax bases for a personal tax are compared in this paper. It is found that the potential welfare gains of moving from a linear affine tax on labor earnings to a linear affine tax on wage rates seem to be larger than the potential gains of moving from a head tax to an earnings tax. It is also shown that for the common optimal taxation model, utility levels and ability (as measured by wage rates) are inversely related at the first-best optimum. A development of the model, so that a positive relationship between utility and ability results, is suggested.