| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w24175 |
| 来源ID | Working Paper 24175 |
| Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax | |
| Ugo Troiano | |
| 发表日期 | 2018 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | I present new quasi-experimental evidence on the relationship between tax policies and the distribution of income. I focus on the twentieth century United States, and on the personal income tax, since its inception. I study three major policy events that, as the existing literature shows, significantly raised the revenues from the income tax: the introduction of the state personal income tax, the introduction of tax withholding together with third-party reporting, and the intergovernmental agreements between the federal and state governments to coordinate tax auditing efforts. All the three policies were introduced in a staggered fashion and increased tax revenues, but had different fiscal consequences. Despite this, I find that income inequality raised after all the tax policy events. The result is robust to different measures of economic inequality and econometric specifications. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation ; History ; Labor and Health History |
| URL | https://www.nber.org/papers/w24175 |
| 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/581848 |
| 推荐引用方式 GB/T 7714 | Ugo Troiano. Do Taxes Increase Economic Inequality? A Comparative Study Based on the State Personal Income Tax. 2018. |
| 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 | ||
| w24175.pdf（290KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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