| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w17784 |
| 来源ID | Working Paper 17784 |
| De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution | |
| Benjamin B. Lockwood; Matthew C. Weinzierl | |
| 发表日期 | 2012-01-26 |
| 出版年 | 2012 |
| 语种 | 英语 |
| 摘要 | The prominent but unproven intuition that preference heterogeneity reduces re-distribution in a standard optimal tax model is shown to hold under the plausible condition that the distribution of preferences for consumption relative to leisure rises, in terms of first-order stochastic dominance, with income. Given mainstream functional form assumptions on utility and the distributions of ability and preferences, a simple statistic for the effect of preference heterogeneity on marginal tax rates is derived. Numerical simulations and suggestive empirical evidence demonstrate the link between this potentially measurable statistic and the quantitative implications of preference heterogeneity for policy. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w17784 |
| 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/575459 |
| 推荐引用方式 GB/T 7714 | Benjamin B. Lockwood,Matthew C. Weinzierl. De Gustibus non est Taxandum: Heterogeneity in Preferences and Optimal Redistribution. 2012. |
| 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 | ||
| w17784.pdf（301KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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