FBBVA Lecture 2023 . The Importance of Modeling Income Taxes over Time: U.S. Reforms and Outcomes
FBBVA Lecture 2023 . The Importance of Modeling Income Taxes over Time: U.S. Reforms and Outcomes
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FBBVA 讲座 2023。
DOI：
10.1093/jeea/jvad053
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发表时间：
2023
影响因子：
3.6
通讯作者：
Yang, Fang
中科院分区：
文献类型：
--
作者：
Borella, Margherita;De Nardi, Mariacristina;Pak, Michael;Russo, Nicolo;Yang, Fang
随着时间的推移，税收结构及其负担经历了巨大而频繁的变化。我们简要介绍了自20世纪60年代以来美国联邦所得税改革的历史，计算了收入动态小组研究每一波的有效联邦所得税税率，并讨论了有效税收从1969年到2016年的变化。我们发现，大多数税收制度是短暂的，随着时间的推移和跨群体的税收变化是很大的。我们还使用了一个估计的动态模型的夫妇和单身人士表明，我们估计的各种税收制度意味着非常不同的劳动力市场和储蓄行为。这些发现强调了研究和建模随着时间和群体的税收变化的重要性。
The structure of taxes and their burden have undergone large and frequent changes over time. We provide a brief history of U.S. federal income tax reform since the 1960s, calculate effective federal income tax rates for each wave of the Panel Study of Income Dynamics, and discuss how effective taxation changed from 1969 to 2016. We show that most tax regimes are short-lived and that the variation in taxes over time and across groups is large. We also use an estimated dynamic model of couples and singles to show that the various tax regimes that we estimate imply very different labor market and saving behavior. These findings stress the importance of studying and modeling tax changes over time and across groups.