Employment, Hours of Work and the Optimal Taxation of Low-Income Families
Employment, Hours of Work and the Optimal Taxation of Low-Income Families
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DOI：
10.1093/restud/rdr034
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发表时间：
2012-04-01
影响因子：
5.8
通讯作者：
Shephard, Andrew
中科院分区：
文献类型：
--
作者：
Blundell, Richard;Shephard, Andrew
利用结构性劳动力供给模型研究了低收入支持的最优设计。这种方法结合了未被观察到的异质性、固定的工作成本、育儿成本以及税收和转移支付系统的详细非凸性。该分析考虑了纯粹的帕累托改进改革，以及具有不同程度不平等厌恶的社会福利函数下的最优设计。我们探讨了标记的收益，并研究了使用按小时计算的或有报酬的情况。以英国单亲父母的纳税时间表作为我们的政策环境，结果表明，改革后的非线性纳税时间表只对低收入者最优。结果还表明，根据儿童年龄标记和按小时支付的福利改善作用，尽管后者的情况在税务当局无法准确监控或记录工作时间时得到缓解。
The optimal design of low-income support is examined using a structural labour supply model. The approach incorporates unobserved heterogeneity, fixed costs of work, childcare costs and the detailed non-convexities of the tax and transfer system. The analysis considers purely Pareto improving reforms and also optimal design under social welfare functions with different degrees of inequality aversion. We explore the gains from tagging and also examine the case for the use of hours-contingent payments. Using the tax schedule for lone parents in the U.K. as our policy environment, the results point to a reformed non-linear tax schedule with tax credits only optimal for low earners. The results also suggest a welfare improving role for tagging according to child age and for hours-contingent payments, although the case for the latter is mitigated when hours cannot be monitored or recorded accurately by the tax authorities.