Do more equal slices shrink the cake? An empirical investigation of tax-transfer reform proposals in Italy
Do more equal slices shrink the cake? An empirical investigation of tax-transfer reform proposals in Italy
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切片越多，蛋糕会缩水吗？
DOI：
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发表时间：
2004
期刊：
影响因子：
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通讯作者：
S. Strøm
中科院分区：
文献类型：
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作者：
R. Aaberge;U. Colombino;S. Strøm
摘要：税收改革效率-平等评估的一个关键问题在于福利水平和分配可能发生变化，其中家庭特定的福利衡量标准既体现了收入的价值，也体现了休闲的价值。设计更好的再分配和收入支持体系不仅可以促进平等，还可以改善激励措施的配置，从而反过来提高效率。本文对通过三种替代性假设改革（统一税、负所得税和工作票价计划）取代意大利税收制度对已婚夫妇的福利影响进行了实证分析。我们采用了家庭劳动力供给的微观计量模型，该模型代表了合作伙伴的同时选择，允许对工作时间的选择进行限制，并且足够灵活，可以捕捉多种供给反应。这些特征对于评估改革效果似乎至关重要。结果表明，在效率和平等标准下，现行制度还有改进的余地。然而，改革的好处来自意想不到的方向，因为最大的劳动力供应贡献来自贫困和中产阶级家庭，而富裕家庭似乎对税率变化的反应要小得多。模拟结果表明，生活在低收入和平均收入家庭的已婚妇女相对较高的行为反应对结果的形成起着至关重要的作用。
Abstract.A crucial issue in efficiency-equality evaluations of tax reforms resides in the possibility that the level as well as the distribution of welfare may change, where the household-specific measures of welfare capture the value of income as well as the value of leisure. A better-designed redistribution and income support system may not only foster equality but also improve the configuration of incentives and by this route contribute in its turn to efficiency. This paper presents an empirical analysis of the welfare effects for married couples of replacing the Italian tax system by three alternative hypothetical reforms: a flat tax, a negative income tax, and a work fare scheme. We employ a microeconometric model of household labour supply that represents partners’ simultaneous choices, allows for constraints in the choice of hours of work, and is sufficiently flexible to capture a large variety of supply responses. These features appear to be crucial in the evaluation of reform effects. The results suggest that there is scope for improving upon the current system under both the efficiency and the equality criterion. The benefits from the reforms, however, come from unexpected directions since the largest labour supply contribution come from poor and middle class households whereas rich households appear to be much less responsive to changes in the tax rates. The simulation results reveal that a crucial role in shaping the results is played by the relatively higher behavioural responsiveness of married women living in low and average income households.