Estimating the incidence of and behavioral responses to tax reforms

估计税收改革的发生率和行为反应

基本信息

批准号：
264934769
负责人：
Professor Dr. Andreas Peichl
金额：
--
依托单位：
ifo Zentrum für Makroökonomik und Befragungen
依托单位国家：
德国
项目类别：
Research Grants
财政年份：
2015
资助国家：
德国
起止时间：
2014-12-31 至 2017-12-31
项目状态：
已结题

来源：
https://gepris.dfg.de/gepris/projekt/264934769?language=en
关键词：
Estimating incidence behavioral responses tax

项目摘要

We aim to examine the behavioral responses of individuals, private households and firms to taxes and public transfers. The research proposal intends to contribute to the causal identification of the effects of reforms in the tax and transfer system. These effects are of major significance for the optimal design of tax and transfer systems and, therefore, not only relevant for the academic debate, but also for the public policy discussion. The German case serves as a highly appropriate context to pursue the goals of our proposal since numerous reforms were implemented throughout the past decade, which can be investigated using administrative data that have become more accessible to researchers recently. In the course of our project we first estimate the elasticity of taxable income (ETI), the key parameter for the evaluation of welfare and efficiency effects of tax reforms. In a second step, we examine whether and how tax deductions are exploited to adjust the ETI and reduce tax burdens. We further analyze how taxation affects labor supply decisions of households and in particular the behavior of secondary earners (for example through income splitting). In addition, firm responses to taxes are investigated in the context of the local business tax ("Gewerbesteuer") and the most recent VAT reform. The behavioral parameters we wish to identify in these projects allow deriving the efficiency and distributional effects of the German tax and transferring system, and can help to evaluate existing and new reform proposals.

我们旨在研究个人，私人家庭和公司对税收和公共转移的行为反应。研究建议旨在为税收和转移系统中改革影响的因果鉴定做出贡献。这些影响对于税收和转移系统的最佳设计具有重要意义，因此，不仅与学术辩论有关，而且与公共政策讨论有关。由于在过去十年中实施了许多改革，因此德国案件是实现我们提案目标的高度适当背景，可以使用最近的研究人员更容易访问的行政数据进行调查。在项目过程中，我们首先估计应税收入的弹性（ETI），这是评估税收改革的福利和效率影响的关键参数。在第二步中，我们检查了是否以及如何利用税收减免来调整ETI并减轻税收负担。我们进一步分析税收如何影响家庭的劳动力供应决策，尤其是中学者的行为（例如，通过收入分配）。此外，在当地的业务税（“ Gewerbesteuer”）和最新的增值税改革的背景下，对税收的坚定响应进行了研究。我们希望在这些项目中确定的行为参数允许得出德国税收和转移系统的效率和分配效果，并可以帮助评估现有和新的改革建议。