| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w25158 |
| 来源ID | Working Paper 25158 |
| Tax Equivalences and their Implications | |
| Alan J. Auerbach | |
| 发表日期 | 2018-10-15 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | In economic analyses of the effects of tax policies, one commonly encounters discussions of the equivalence of apparently different policies, where equivalence is defined as the policies having the same impact on fundamental economic outcomes. These related tax policies may differ in many respects, which give rise to conditions under which the equivalences may break down. This paper draws out the key issues that relate to tax equivalences, using several illustrations from important instances of such equivalences that span different areas of taxation, with many of these illustrations relating to the taxation of capital income. Recognition of equivalences and the ways in which they may fail to hold is important both for positive analysis (e.g., the political reasons for choosing one approach over another) and for normative analysis (to determine which approach may be a more effective way of implementing a policy). |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w25158 |
| 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/582831 |
| 推荐引用方式 GB/T 7714 | Alan J. Auerbach. Tax Equivalences and their Implications. 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 | ||
| w25158.pdf（355KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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