G2TT
来源类型Working Paper
规范类型报告
DOI10.3386/w1905
来源IDWorking Paper 1905
A Disaggregate Equilibrium Model of the Tax Distortions Among Assets, Sectors, and Industries
Don Fullerton; Yolanda K. Henderson
发表日期1986-04-01
出版年1986
语种英语
摘要This paper encompasses multiple sources of inefficiency introduced by the U.S. tax system into a single general equilibrium model. Using disaggregate calculations of user cost, we measure interasset distortions from the differential taxation of many types of assets. Simultaneously, we model the intersectoral distortions from the differential treatment of the corporate sector, noncorporate sector, and owner-occupied housing. Industries in the model have different uses of assets and degrees of incorporation. Results indicate that distortions between sectors are much smaller than those of the Harberger model. Distortions among industries arealso much smaller than those in models using average effective tax rates. Distortions among assets are larger, but the total of all these welfare costs is still below one percent of income.
主题Macroeconomics
URLhttps://www.nber.org/papers/w1905
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/559153
推荐引用方式
GB/T 7714
Don Fullerton,Yolanda K. Henderson. A Disaggregate Equilibrium Model of the Tax Distortions Among Assets, Sectors, and Industries. 1986.
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
w1905.pdf(347KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Don Fullerton]的文章
[Yolanda K. Henderson]的文章
百度学术
百度学术中相似的文章
[Don Fullerton]的文章
[Yolanda K. Henderson]的文章
必应学术
必应学术中相似的文章
[Don Fullerton]的文章
[Yolanda K. Henderson]的文章
相关权益政策
暂无数据
收藏/分享
文件名: w1905.pdf
格式: Adobe PDF
此文件暂不支持浏览

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。