| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP14999 |
| DP14999 Pareto-improving reforms of tax deductions | |
| Dominik Sachs; Sebastian Köhne | |
| 发表日期 | 2020-07-06 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | We analyze Pareto-efficient tax deduction rules for work-related expenses. Pareto efficiency dictates a strict rule for marginal deductions along the income distribution. An immediate implication is a recipe for designing Pareto-improving reforms. We apply our theory and simulate a Pareto-improving reform that introduces deductions for non-care household services (housekeeping, gardening, laundry) in the United States. The reform combines marginal deduction rates for household services between 55% and 85% with a slight increase in marginal tax rates. |
| 主题 | Public Economics |
| 关键词 | Optimal taxation Tax deduction Pareto-improving tax re |
| URL | https://cepr.org/publications/dp14999 |
| 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/543947 |
| 推荐引用方式 GB/T 7714 | Dominik Sachs,Sebastian Köhne. DP14999 Pareto-improving reforms of tax deductions. 2020. |
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