G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w1028
来源IDWorking Paper 1028
On Choosing a Flat-Rate Income Tax Schedule
Joel Slemrod; Shlomo Yitzhaki
发表日期1982-11-01
出版年1982
语种英语
摘要This paper applies a numerical optimization technique using microunit tax data to the problem of choosing the parameters of a flat-rate tax system, should one be desired. Our approach is to first formulate explicit objectives that a flat-rate tax might reasonably be designed to meet, such as minimizing the extent of changes in households' tax burdens and minimizing the efficiency cost of the tax system. The next step uses an optimization algorithm to calculate the flat-rate schedule which comes closest to meeting the objectives,subject to the constraint that it raise the same revenue as the current incometax system. The calculations are carried out using a sample of 947 tax returns randomly drawn from the Treasury Tax File for 1977 which are updated to repro-duce the pattern of tax returns that would be filed in 1982.The analysis shows that the flat-rate system which minimizes the sum of the absolute deviations in tax liabilities features a marginal tax rate between 0.204 and 0.254, though a different definition of tax burden changes which puts more emphasis on reproducing the tax burdens of high-income households has an optimal marginal tax rate of 0.382. We also derive the optimal flat-rate schedules when another objective is to minimize the efficiency cost of the tax system.
主题Macroeconomics
URLhttps://www.nber.org/papers/w1028
来源智库National Bureau of Economic Research (United States)
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资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/558246
推荐引用方式
GB/T 7714
Joel Slemrod,Shlomo Yitzhaki. On Choosing a Flat-Rate Income Tax Schedule. 1982.
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