| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13059 |
| DP13059 Politically feasible reforms of non-linear tax systems | |
| Felix Bierbrauer; Pierre C Boyer | |
| 发表日期 | 2018-07-18 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | We present a conceptual framework for the analysis of politically feasible tax reforms. First, we prove a median voter theorem for monotonic reforms of non-linear tax systems. This yields a characterization of reforms that are preferred by a majority of individuals over the status quo and hence politically feasible. Second, we show that every Pareto-efficient tax system is such that moving towards lower tax rates for below-median incomes and towards higher rates for above median incomes is politically feasible. Third, we develop a method for diagnosing whether a given tax system admits reforms that are politically feasible and/or welfare-improving. |
| 主题 | Public Economics |
| 关键词 | Non-linear income taxation Tax reforms Political economy Optimal taxation |
| URL | https://cepr.org/publications/dp13059 |
| 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/541864 |
| 推荐引用方式 GB/T 7714 | Felix Bierbrauer,Pierre C Boyer. DP13059 Politically feasible reforms of non-linear tax systems. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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