| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w1905 |
| 来源ID | Working 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 |
| URL | https://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 | ||
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