| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP16226 |
| DP16226 REDISTRIBUTIVE TAXATION WITH SKILL BIASED TECHNOLOGIES | |
| PIETRO REICHLIN | |
| 发表日期 | 2021-06-07 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | I study the optimal redistributive tax structure on capital and labor in a version of the Judd (1985)’s model supplemented by skill biased technology and perfect correlation between skills and wealth. Assuming that the planner is forced to implement a log-linear (progressive) tax and transfer function of pre-tax labor income (often used in public finance), and that low skilled households are hand to mouth consumers, I show that the optimal long-run capital tax rate is positive and the labor marginal tax rate can be positive or negative, depending on demand elasticities as well as on the impact of capital on the skill premium. A positive capital tax serves the purpose of reducing tax distortions arising from redistribution, and it survives for any parametrization of the log-linear tax scheme except for a fully progressive system. |
| 主题 | Macroeconomics and Growth ; Public Economics |
| 关键词 | Dynamic optimal taxation |
| URL | https://cepr.org/publications/dp16226 |
| 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/545195 |
| 推荐引用方式 GB/T 7714 | PIETRO REICHLIN. DP16226 REDISTRIBUTIVE TAXATION WITH SKILL BIASED TECHNOLOGIES. 2021. |
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