| 来源类型 | Article |
| 规范类型 | 评论 |
| Taxes, Transfers, Progressivity, and Redistribution: Part 2 | |
| Alan D. Viard; Sita Nataraj Slavov | |
| 发表日期 | 2016-09-26 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | Part I available here Part III available here Policymakers face contentious decisions concerning the amount of redistribution to achieve through their fiscal systems. However, another dimension of choice is also important. As we discussed in our first article,1 it is important to distinguish between redistribution and progressivity. The amount of redistribution achieved by a fiscal system measures the extent to which it reduces income inequality. The progressivity of a tax system measures the extent to which high-income households face higher average tax rates than low-income households. As we explained previously, the amount of redistribution depends on both the progressivity and the size of a fiscal system. Policymakers can induce any given amount of redistribution through a larger tax-and-transfer system with limited progressivity or through a smaller tax-and-transfer system with greater progressivity. Indeed, they can induce significant redistribution with a regressive tax system if the transfer system’s progressivity offsets the tax system’s regressivity. Political liberals who favor more redistribution and political conservatives who favor less redistribution both face this dimension of choice. Liberals must decide whether to emphasize policies to expand taxes and transfers or policies to make taxes and transfers more progressive, particularly when it is politically difficult to do both. Conservatives must decide whether to emphasize policies to contract taxes and transfers or policies to make taxes and transfers less progressive, particularly when it is politically difficult to do both. In this article, we do not take a position on the direction redistributive policy should take. Instead, we provide three types of relevant background information. First, we show that some other developed countries induce greater redistribution than the United States by using tax systems that are larger, but less progressive, than the U.S. tax system, with the additional redistribution primarily delivered by the larger transfer payments financed by the larger taxes. Second, we identify some of the factors that should affect the choice between alternative redistributive policies. Third, we examine the ongoing policy debate in the United States, calling attention to practices that tend to tilt the debate in favor of a relatively smaller, more progressive fiscal system. Taxes, Transfers, Progressivity, and Redistribution: Part 2 |
| 主题 | Economics ; Public Economics |
| 标签 | on the margin ; progressive tax ; Tax reform |
| URL | https://www.aei.org/articles/taxes-transfers-progressivity-and-redistribution-part-2/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/261207 |
| 推荐引用方式 GB/T 7714 | Alan D. Viard,Sita Nataraj Slavov. Taxes, Transfers, Progressivity, and Redistribution: Part 2. 2016. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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