全球智库信息集成服务系统(G2TT): Taxation and the Superrich

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w26207
来源ID	Working Paper 26207
	Taxation and the Superrich
	Florian Scheuer; Joel Slemrod
发表日期	2019-09-02
出版年	2019
语种	英语
摘要	This paper addresses the modern optimal tax progressivity literature, which clarifies the key role of the behavioral response to taxation and accounts for the incomes of the superrich being qualitatively different than others. Some may be “superstars,” for whom small differences in talent are magnified into much larger earnings differences, while others may work in winner-take-all markets, such that their effort to climb the ladder of success reduces the returns to others. We stress that pivotal tax-rate elasticities are not structural parameters, and will be smaller the broader and less plastic is the tax base and the more effective is the enforcement of tax evasion. For this reason, normative analysis of tax rates should be accompanied by attention to the tax base, with special attention to capital gains, which comprise a large fraction of the taxable income of the superrich.
主题	Public Economics ; Taxation
URL	https://www.nber.org/papers/w26207
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/583878
推荐引用方式 GB/T 7714	Florian Scheuer,Joel Slemrod. Taxation and the Superrich. 2019.