INEQUALITY, TAXATION AND REDISTRIBUTION: INSIGHTS FROM A GERMAN/FRENCH PERSPECTIVE

不平等、税收和再分配:德国/法国视角的见解

基本信息

项目摘要

While wealth and income inequality is on the rise in many countries over the past decades, European Welfare States have come under pressure in a context of persistent economic difficulties and increasing globalization. Adopting a Franco-German perspective, EQUITAX aims to contribute to this issue by shedding light on the most effective tax-and-transfer instruments to fight income and wealth inequality? To achieve this aim, EQUITAX will develop a pioneer and comprehensive analysis on the link between taxation and inequality, combining macroeconomic, theoretical, and applied microeconometric approaches. The first Working Package will carry out an in-depth comparative analysis of the dynamics of income and wealth inequalities in France and in Germany. We will first construct original long-term series of pre-tax and post-tax income inequality for Germany. We will then combine them with the existing French series to investigate how the respective national tax-and transfer systems have succeeded in reducing inequality, and how common and country-specific public policies—such as political, social, and fiscal institutions—affect the historical evolution of income and wealth inequality.The second Working Package will examine the extent to which rich households modify their behavior in response to tax reform. In particular, we will exploit the combination of excellent administrative tax data from France and Germany and sharp changes, constituting real “natural experiments”, for the taxation of wealth in France and for the taxation of bequests in Germany. This will allow us to measure reliable estimates of key inputs for the scientific community and policymakers: What is the impact of wealth taxation on the decision to save, work, emigrate or use optimization strategies minimizing taxable capital income? To what extent do top wealth holders adjust the timing of inter vivos gifts in order to avoid bequest taxation?The third Working Package will explore which may be the main inefficiencies of actual tax policies and what “optimal” systems may look like, by combining the inputs from the previous working packages with taxation theory, both from the micro and macro perspective. We will first compute the marginal deadweight loss of taxation along the income distribution of each country in order to point out parts of the distribution on which actual tax systems would be inefficient. We will then rely on a macro-simulation model to implement a welfare analysis of the impact of different tax reforms in France as well as in Germany. This analysis will provide a guide for (discussion on) tax policy reforms.By identifying various channels and mechanisms on inequality, taxation and redistribution, we expect EQUITAX will help to build better governance. These new insights could provide a reliable source of information for the public debate and serve policymakers to design knowledge-based policies for a fair, united and peaceful Europe.
在过去几十年里,许多国家的财富和收入不平等正在加剧,而欧洲福利国家在持续的经济困难和日益全球化的背景下承受着压力。采用法德视角的EQUITAX旨在通过揭示最有效的税收和转移工具来对抗收入和财富不平等,从而为这一问题做出贡献?为了实现这一目标,EQUITAX将对税收和不平等之间的联系进行开创性的全面分析,结合宏观经济、理论和应用的微观计量经济学方法。第一个工作方案将对法国和德国收入和财富不平等的动态进行深入的比较分析。我们将首先为德国构建原始的税前和税后收入不平等的长期系列。然后,我们将把它们与现有的法国系列节目结合起来,调查各自的国家税收和转移支付系统如何成功地减少不平等,以及共同的和特定国家的公共政策--如政治、社会和财政机构--如何影响收入和财富不平等的历史演变。第二个工作方案将研究富裕家庭在多大程度上改变他们的行为以应对税制改革。特别是,我们将利用法国和德国优秀的行政税收数据和急剧变化的结合,构成真正的“自然实验”,在法国对财富征税,在德国对遗赠征税。这将使我们能够为科学界和政策制定者衡量关键投入的可靠估计:财富税对储蓄、工作、移民或使用将应税资本收入降至最低的优化策略的决策有什么影响?为了避免遗产税,顶级财富持有者会在多大程度上调整赠与赠与的时机?第三个工作方案将从微观和宏观两个角度,通过将先前工作方案的投入与税收理论相结合,探讨实际税收政策的主要低效之处,以及“最佳”体系可能是什么样子。我们将首先计算每个国家收入分配的边际税收无谓损失,以指出实际税收制度在分配上效率低下的部分。然后,我们将依靠宏观模拟模型,对法国和德国不同税制改革的影响进行福利分析。这一分析将为税收政策改革提供指导。通过识别不平等、税收和再分配的各种渠道和机制,我们预计EQUITAX将有助于建立更好的治理。这些新的见解可以为公众辩论提供可靠的信息来源,并为政策制定者设计基于知识的政策,以建立一个公平、团结与和平的欧洲。

项目成果

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