ROW: Distributional Effects of Distortionary Taxation

ROW：扭曲性税收的分配效应

• 批准号: 9108758
• 负责人: Ellen McGrattan
• 金额: $ 1.8万
• 依托单位: Duke University
• 依托单位国家: 美国
• 项目类别: Standard Grant
• 财政年份: 1991
• 资助国家: 美国
• 起止时间: 1991-07-15 至 1993-06-30
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9108758&HistoricalAwards=false
• 关键词: ROW; Distributional; Effects; Distortionary; Taxation

This project plans to study the distributional effects of distortionary tax policy. In most analyses of tax reform, the question of how tax policy affects agents with different preferences, endowments or investment opportunities is not addressed. In the case of dynamic economies, the main reason for this omission is that the task is computationally formidable. However, preliminary indications show that numerical methods used in fluid dynamics and structural mechanics for solving partial differential equations may be applicable. This research investigates their application to a model with heterogeneous agents and distortionary taxation. The project requires several planning activities. The first is to test the methods on cases for which there is a known solution. Such problems usually involve a distortion-free economy inhabited by identical agents. The second is to test the methods on models with identical agents and distortionary taxes. For some models of a distorted economy, there exists a transformation of parameters or variables which makes it resemble a distortion-free economy. For both sets of test cases, alternative numerical methods will be used to validate the results. Preliminary results show that finite difference techniques perform well and may be sufficiently efficient for maximum likelihood estimation. Finally, the alternative finite-element and variational methods will also be explored.

本项目计划研究 扭曲的税收政策。 在大多数关于税收改革的分析中， 税收政策如何影响不同代理人的问题 偏好、禀赋或投资机会， 处理。 在有活力的经济体中， 这个遗漏是因为该任务在计算上是艰巨的。 然而，初步迹象表明，使用的数值方法 在流体动力学和结构力学中， 微分方程可能是适用的。 本研究 研究了它们在具有异构代理的模型中的应用 扭曲的税收。 该项目需要几项规划活动。 一是 在有已知解决方案的情况下测试这些方法。 这些问题通常涉及一个无扭曲的经济， 相同的代理人。 二是在模型上对方法进行检验 相同的代理人和扭曲的税收。 对于某些型号的 一个扭曲的经济，存在着一个参数的转换， 或者变量使其类似于无扭曲经济。 对于这两组测试用例，将采用替代数值方法 用于验证结果。 初步结果显示， 差分技术表现良好， 最大似然估计。 最后 替代有限元和变分方法也将 探讨了