| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w0819 |
| 来源ID | Working Paper 0819 |
| The Efficiency Gains from Dynamic Tax Reform | |
| Alan J. Auerbach; Laurence J. Kotlikoff; Jonathan Skinner | |
| 发表日期 | 1981-12-01 |
| 出版年 | 1981 |
| 语种 | 英语 |
| 摘要 | This paper presents a new simulation methodology for determining the pure efficiency gains from tax reform along the general. equilibrium rational expectations growth path of life cycle economies. The principal findings concern the effects of switching from a proportional income tax with rates similar to those in the U.S. to either a proportional tax on consumption or a proportional tax on labor income. A switch to consumption taxation generates a sustainable welfare gain of almost 2 percent of lifetime resources. In contrast, a transition to wage taxation generates a loss of greater than ? percent of lifetime re- sources. A second general result is that even a mild degree of progressivity in the income tax system imposes a very large efficiency cost. |
| 主题 | Macroeconomics ; Econometrics |
| URL | https://www.nber.org/papers/w0819 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/558031 |
| 推荐引用方式 GB/T 7714 | Alan J. Auerbach,Laurence J. Kotlikoff,Jonathan Skinner. The Efficiency Gains from Dynamic Tax Reform. 1981. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w0819.pdf（625KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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