Optimal Tax Policy Meets Modern Labour Supply Theory

最优税收政策符合现代劳动力供给理论

• 批准号: DP210103319
• 负责人: Prof Michael Keane
• 金额: $ 107.37万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2021
• 资助国家: 澳大利亚
• 起止时间: 2021-07-01 至 2026-06-30
• 项目状态: 未结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP210103319
• 关键词: Optimal; Tax; Policy; Meets; Modern

This project aims to generate new evidence on the optimal design of the federal tax system. Specifically, it seeks to determine the optimal combination of taxes on income, capital and consumption to raise necessary revenue while minimizing disincentives for work and capital formation. The project is innovative because, for the first time, it does optimal tax calculations using models that account fully for how taxes affect human capital investment and labour force participation. It aims to enhance or understanding of the optimal mix between taxes on earnings, capital and consumption, and the optimal degree of income tax progressivity. The benefit is a tax system better designed to promote economic efficiency and human capital formation.

该项目旨在为联邦税收制度的最佳设计提供新的证据。具体而言，它寻求确定收入、资本和消费税的最佳组合，以增加必要的收入，同时尽量减少对工作和资本形成的抑制。该项目具有创新性，因为它第一次使用充分说明税收如何影响人力资本投资和劳动力参与的模型进行最佳税收计算。其目的是加强或了解收益税、资本税和消费税之间的最佳组合，以及所得税累进的最佳程度。好处是税收制度设计得更好，以促进经济效率和人力资本形成。