State Taxes and Spatial Misallocation
State Taxes and Spatial Misallocation
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DOI：
10.1093/restud/rdy050
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发表时间：
2019-01-01
影响因子：
5.8
通讯作者：
Zidar, Owen
中科院分区：
文献类型：
--
作者：
Fajgelbaum, Pablo D.;Morales, Eduardo;Zidar, Owen
我们将州税作为美国空间错配的潜在来源进行研究。我们构建了一个空间一般均衡框架，其中包含了美国州税制的显著特征，并利用1980年至2010年间州税率的变化来估计决定工人和公司所在地如何应对州税收变化的模型参数。我们发现，州税率的异质性导致了总的福利损失。在消费当量单位方面，如果政府支出保持不变，协调国家税收将使工人福利增加0.6%，如果政府支出内生反应，则增加1.2%。人口普查区域内的州税协调实现了这些收益的大部分。我们还利用我们的模型研究了最近实施和提议的税制改革的一般均衡效应。
We study state taxes as a potential source of spatial misallocation in the U.S.. We build a spatial general equilibrium framework that incorporates salient features of the U.S. state tax system, and use changes in state tax rates between 1980 and 2010 to estimate the model parameters that determine how worker and firm location respond to changes in state taxes. We find that heterogeneity in state tax rates leads to aggregate welfare losses. In terms of consumption equivalent units, harmonizing state taxes increases worker welfare by 0.6% if government spending is held constant, and by 1.2% if government spending responds endogenously. Harmonization of state taxes within Census regions achieves most of these gains. We also use our model to study the general equilibrium effects of recently implemented and proposed tax reforms.