Efficient redistribution
Efficient redistribution
复制标题
高效的再分配
DOI：
10.1016/j.jmoneco.2022.07.003
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发表时间：
2022
影响因子：
4.1
通讯作者：
Midrigan, Virgiliu
中科院分区：
文献类型：
--
作者：
Boar, Corina;Midrigan, Virgiliu
非线性所得税和财富税的最佳形式是什么？我们回答这个问题，使用动态一般均衡模型与不可保的特质风险。我们的分析再现了美国的收入和财富分配，并考虑了政策改革后的长期转型动态。我们发现，资本和劳动收入的统一统一税与一次性转移相结合几乎是最优的。由于强烈的行为和一般均衡效应，从陡峭的边际收入和财富税中获得的增量福利收益很小，特别是当规划者强烈偏好再分配时。
What is the optimal shape of non-linear income and wealth taxes? We answer this question using a dynamic general equilibrium model with uninsurable idiosyncratic risk. Our analysis reproduces the distribution of income and wealth in the United States and takes into account the long-lived transition dynamics after policy reforms. We find that a uniform flat tax on capital and labor income combined with a lump-sum transfer is nearly optimal. The incremental welfare gains from steeper marginal income and wealth taxes are small, especially when the planner has a strong preference for redistribution, due to strong behavioral and general equilibrium effects.