| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27024 |
| 来源ID | Working Paper 27024 |
| On Vickrey\u2019s Income Averaging | |
| Stefan Steinerberger; Aleh Tsyvinski | |
| 发表日期 | 2020-04-20 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | We consider a small set of axioms for income averaging – recursivity, continuity, and the boundary condition for the present. These properties yield a unique averaging function that is the density of the reflected Brownian motion with a drift started at the current income and moving over the past incomes. When averaging is done over the short past, the weighting function is asymptotically converging to a Gaussian. When averaging is done over the long horizon, the weighing function converges to the exponential distribution. For all intermediate averaging scales, we derive an explicit solution that interpolates between the two. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w27024 |
| 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/584696 |
| 推荐引用方式 GB/T 7714 | Stefan Steinerberger,Aleh Tsyvinski. On Vickrey\u2019s Income Averaging. 2020. |
| 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 | ||
| w27024.pdf（386KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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