| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w22646 |
| 来源ID | Working Paper 22646 |
| Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium | |
| Dominik Sachs; Aleh Tsyvinski; Nicolas Werquin | |
| 发表日期 | 2016-09-19 |
| 出版年 | 2016 |
| 语种 | 英语 |
| 摘要 | We study the incidence and the optimal design of nonlinear income taxes in a Mirrleesian economy with a continuum of endogenous wages. We characterize analytically the incidence of any tax reform by showing that one can mathematically formalize this problem as an integral equation. For a CES production function, we show theoretically and numerically that the general equilibrium forces raise the revenue gains from increasing the progressivity of the U.S. tax schedule. This result is reinforced in the case of a Translog technology where closer skill types are stronger substitutes. We then characterize the optimum tax schedule, and derive a simple closed-form expression for the top tax rate. The U-shape of optimal marginal tax rates is more pronounced than in partial equilibrium. The joint analysis of tax incidence and optimal taxation reveals that the economic insights obtained for the optimum may be reversed when considering reforms of a suboptimal tax code. |
| 主题 | Macroeconomics ; Fiscal Policy ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w22646 |
| 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/580319 |
| 推荐引用方式 GB/T 7714 | Dominik Sachs,Aleh Tsyvinski,Nicolas Werquin. Nonlinear Tax Incidence and Optimal Taxation in General Equilibrium. 2016. |
| 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 | ||
| w22646.pdf（1159KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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