| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12328 |
| DP12328 Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach | |
| Etienne LEHMANN; Kavan Kucko; Johannes Schmieder | |
| 发表日期 | 2017-09-22 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | We derive a sufficient statistics optimal income tax formula in a general model that incorporâtes unemployment and endogenous wages, to study the shape of the tax and transfer system at the bottom of the income distribution. Key sufficient statistics are the macro employment response to taxation, the micro and macro participation response to taxation and the wage-moderating effect of tax progressivity. We empirically implement the tax formula by estimating the micro and macro elasticities using policy variation from the U.S. tax and transfer system. Our results suggest that the optimal tax more closely resembles a Negative Income Tax than an Earned Income Tax Credit relative to the case where unemployment and wage responses are not taken into account. |
| 主题 | Public Economics |
| URL | https://cepr.org/publications/dp12328-0 |
| 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/541138 |
| 推荐引用方式 GB/T 7714 | Etienne LEHMANN,Kavan Kucko,Johannes Schmieder. DP12328 Optimal Income Taxation with Unemployment and Wage Responses: A Sufficient Statistics Approach. 2017. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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