| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w23907 |
| 来源ID | Working Paper 23907 |
| Do Americans Want to Tax Capital? Evidence from Online Surveys | |
| Raymond Fisman; Keith Gladstone; Ilyana Kuziemko; Suresh Naidu | |
| 发表日期 | 2017-10-09 |
| 出版年 | 2017 |
| 语种 | 英语 |
| 摘要 | A vast theoretical literature in public finance has studied the question of the desirability of capital taxation. Distinct from questions of the optimality of taxing wealth is whether it is politically feasible. We provide, to our knowledge, the first investigation of individuals' preferences over jointly taxing income and wealth, via a survey on Amazon's Mechanical Turk. We provide subjects with a set of hypothetical individuals' incomes and wealth and elicit subjects' preferred (absolute) tax bill for these individuals. Our method allows us to unobtrusively map both income earned and accumulated wealth into desired tax levels. Our regression results yield roughly linear desired tax rates on income of about 14 percent. Respondents' suggested tax rates indicate positive desired wealth taxation. When we distinguish between sources of wealth we find that, in line with recent theoretical arguments, subjects' implied tax rate on wealth is three percent when the source of wealth is inheritance, far higher than the 0.8 percent rate when wealth is from savings. We show these tax rates are consistent with reasonable parameterizations of recent theoretical optimal wealth tax formulae. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Macroeconomics ; Consumption and Investment ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w23907 |
| 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/581580 |
| 推荐引用方式 GB/T 7714 | Raymond Fisman,Keith Gladstone,Ilyana Kuziemko,et al. Do Americans Want to Tax Capital? Evidence from Online Surveys. 2017. |
| 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 | ||
| w23907.pdf（625KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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