Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium
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一般均衡下的非线性税收发生率和最优税收
DOI：
10.3982/ecta14681
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发表时间：
2016
期刊：
影响因子：
--
通讯作者：
N. Werquin
中科院分区：
文献类型：
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作者：
Dominik Sachs;Aleh Tsyvinski;N. Werquin
我们研究了具有连续内生工资的经济中非线性劳动所得税的发生率。我们推导出封闭形式的影响，改革非线性任意税收制度，通过表明，这个问题可以形式化为一个积分方程。我们的税收归宿公式是有效的，当潜在的任务分配的技能是固定的或内生的。我们定性和定量地表明，与传统智慧相反，如果税收制度最初是次优的和累进的，一般均衡的“涓滴”力量可能会提高提高高收入边际税率的好处。最后，我们得到了最优税收的一个简约的特征。
We study the incidence of nonlinear labor income taxes in an economy with a continuum of endogenous wages. We derive in closed form the effects of reforming nonlinearly an arbitrary tax system, by showing that this problem can be formalized as an integral equation. Our tax incidence formulas are valid both when the underlying assignment of skills to tasks is fixed or endogenous. We show qualitatively and quantitatively that contrary to conventional wisdom, if the tax system is initially suboptimal and progressive, the general‐equilibrium “trickle‐down” forces may raise the benefits of increasing the marginal tax rates on high incomes. We finally derive a parsimonious characterization of optimal taxes.