| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w20130 |
| 来源ID | Working Paper 20130 |
| A Big Data Approach to Optimal Sales Taxation | |
| Christian Baker; Jeremy Bejarano; Richard W. Evans; Kenneth L. Judd; Kerk L. Phillips | |
| 发表日期 | 2014-05-15 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | We characterize and demonstrate a solution method for an optimal commodity (sales) tax problem consisting of multiple goods, heterogeneous agents, and a nonconvex policy maker optimization problem. Our approach allows for more dimensions of heterogeneity than has been previously possible, incorporates potential model uncertainty and policy objective uncertainty, and relaxes some of the assumptions in the previous literature that were necessary to generate a convex optimization problem for the policy maker. Our solution technique involves creating a large database of optimal responses by different individuals for different policy parameters and using "Big Data" techniques to compute policy maker objective values over these individuals. We calibrate our model to the United States and test the effects of a differentiated optimal commodity tax versus a flat tax and the effect of exempting a broad class of goods (services) from commodity taxation. We find that only a potentially small amount of tax revenue is lost for a given societal welfare level by departing from an optimal differentiated sales tax schedule to a uniform flat tax and that there is only a small loss in revenue from exempting a class of goods such as services in the United States. |
| 主题 | Econometrics ; Estimation Methods ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w20130 |
| 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/577804 |
| 推荐引用方式 GB/T 7714 | Christian Baker,Jeremy Bejarano,Richard W. Evans,et al. A Big Data Approach to Optimal Sales Taxation. 2014. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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