| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP14853 |
| DP14853 Pareto-improving tax reforms and the Earned Income Tax Credit | |
| Felix Bierbrauer; Pierre C Boyer; Emanuel Hansen | |
| 发表日期 | 2020-06-07 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | This paper provides necessary and suffcient conditions for the existence of Pareto-improving tax reforms. The conditions can be expressed as suffcient statistics and have a wide range of potential applications in public finance. We discuss one such application in detail: the introduction of the Earned Income Tax Credit (EITC) in the US. We find that the EITC can be viewed as a response to an inefficiency in the tax and transfer system prevailing at the time. This adds a new perspective to the literature on why the EITC is a good idea, emphasizing Pareto improvements rather than equity-efficiency trade-offs. |
| 主题 | Public Economics |
| 关键词 | Tax reforms Non-linear income taxation Optimal taxation Earned income tax credit |
| URL | https://cepr.org/publications/dp14853 |
| 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/543791 |
| 推荐引用方式 GB/T 7714 | Felix Bierbrauer,Pierre C Boyer,Emanuel Hansen. DP14853 Pareto-improving tax reforms and the Earned Income Tax Credit. 2020. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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