全球智库信息集成服务系统(G2TT): DP4312 Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue

G2TT

来源类型	Discussion paper
规范类型	论文
来源ID	DP4312
	DP4312 Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue
	Guttorm Schjelderup; Karen Helene Ulltveit-Moe; Hans Jarle Kind
发表日期	2004-03-23
出版年	2004
语种	英语
摘要	This Paper estimates the welfare and distributional impact of two types of welfare reform in 14 member countries of the European Union. The reforms are revenue neutral and financed by an overall and uniform increase in marginal tax rates on earnings. The first reform distributes the additional tax revenue uniformly to everybody (traditional welfare) while the second reform distributes tax proceeds uniformly to workers only (in-work benefit). We build a simple model of labour supply encompassing responses to taxes and transfers along both the intensive and extensive margin. We then use EUROMOD to describe current welfare and tax systems in all European Union countries (except Sweden) and use calibrated labour supply elasticities along the intensive and extensive margins to analyse the effects of the two welfare reforms. We quantify the equity-efficiency trade-off for a range of elasticity parameters. In most countries, because of the large existing welfare programs with high phase-out rates, the uniform redistribution policy is, in general, undesirable unless the redistributive tastes of the government are extreme. The in-work benefit reform, on the other hand, is desirable in a very wide set of cases. We discuss the practical policy implications for European welfare policy.
主题	Public Economics
关键词	Welfare reform Redistribution Labour supply
URL	https://cepr.org/publications/dp4312
来源智库	Centre for Economic Policy Research (United Kingdom)
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/533272
推荐引用方式 GB/T 7714	Guttorm Schjelderup,Karen Helene Ulltveit-Moe,Hans Jarle Kind. DP4312 Trade and Multinationals: The Effect of Economic Integration on Taxation and Tax Revenue. 2004.