全球智库信息集成服务系统(G2TT): Menus of Linear Income Tax Schedules

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w3968
来源ID	Working Paper 3968
	Menus of Linear Income Tax Schedules
	Alberto Alesina; Philippe Weil
发表日期	1992
出版年	1992
语种	英语
摘要	Relative to traditional piecewise linear income taxation schemes, it is possible to increase government revenues by offering to consumers a menu of linear income tax schedules. In the resulting Pareto-superior equilibrium, consumers sort themselves out according to their (unobservable) productivity level, with high productivity agents choosing the tax schedules with low marginal tax rate and high intercept. This scheme extracts from the economy an unexploited source of revenue which, in contrast with standard supply-side proposals, does not depend on the economy being on the downward-sloping side of the Laffer curve.
主题	Public Economics ; Taxation ; Macroeconomics ; Fiscal Policy
URL	https://www.nber.org/papers/w3968
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/561308
推荐引用方式 GB/T 7714	Alberto Alesina,Philippe Weil. Menus of Linear Income Tax Schedules. 1992.