| 来源类型 | Working Paper
|
| 规范类型 | 报告
|
| DOI | 10.3386/w21323
|
| 来源ID | Working Paper 21323
|
| The Taxation of Superstars |
| Florian Scheuer; Iván Werning
|
| 发表日期 | 2015-07-27
|
| 出版年 | 2015
|
| 语种 | 英语
|
| 摘要 | How are optimal taxes affected by the presence of superstar phenomena at the top of the earnings distribution? To answer this question, we extend the Mirrlees model to incorporate an assignment problem in the labor market that generates superstar effects. Perhaps surprisingly, rather than providing a rationale for higher taxes, we show that superstar effects provides a force for lower marginal taxes, conditional on the observed distribution of earnings. Superstar effects make the earnings schedule convex, which increases the responsiveness of individual earnings to tax changes. We show that various common elasticity measures are not sufficient statistics and must be adjusted upwards in optimal tax formulas. Finally, we study a comparative static that does not keep the observed earnings distribution fixed: when superstar technologies are introduced, inequality increases but we obtain a neutrality result, finding tax rates at the top unaltered. |
| 主题 | Public Economics
; Taxation
|
| URL | https://www.nber.org/papers/w21323
|
| 来源智库 | National Bureau of Economic Research (United States)
|
| 引用统计 |
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| 资源类型 | 智库出版物
|
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/579059
|
推荐引用方式
GB/T 7714 |
Florian Scheuer,Iván Werning. The Taxation of Superstars. 2015.
|
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