| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP10380 |
| DP10380 Optimal Income Taxation: Mirrlees Meets Ramsey | |
| Jonathan Heathcote; Hitoshi Tsujiyama | |
| 发表日期 | 2015-02-01 |
| 出版年 | 2015 |
| 语种 | 英语 |
| 摘要 | What structure of income taxation maximizes the social benefits of redistribution while minimizing the social harm associated with distorting the allocation of labor input? Many authors have advocated scrapping the current tax system, which redistributes primarily via marginal tax rates that rise with income, and replacing it with a flat tax system, in which marginal tax rates are constant and redistribution is achieved via non-means-tested transfers. In this paper we compare alternative tax systems in an environment with distinct roles for public and private insurance. We evaluate alternative policies using a social welfare function designed to capture the taste for redistribution reflected in the current tax system. In our preferred specification, moving to the optimal flat tax policy reduces welfare, whereas moving to the optimal fully nonlinear Mirrlees policy generates only tiny welfare gains. These findings suggest that proposals for dramatic tax reform should be viewed with caution. |
| 主题 | International Macroeconomics ; Public Economics |
| 关键词 | Optimal income taxation Mirrlees taxation Ramsey taxation Tax progressivity Flat tax Private insurance Social welfare functions |
| URL | https://cepr.org/publications/dp10380 |
| 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/539211 |
| 推荐引用方式 GB/T 7714 | Jonathan Heathcote,Hitoshi Tsujiyama. DP10380 Optimal Income Taxation: Mirrlees Meets Ramsey. 2015. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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