| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w29582 |
| 来源ID | Working Paper 29582 |
| Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity | |
| Antoine Ferey; Benjamin Lockwood; Dmitry Taubinsky | |
| 发表日期 | 2021-12-20 |
| 出版年 | 2021 |
| 语种 | 英语 |
| 摘要 | This paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax systems in the presence of across-income heterogeneity in preferences, inheritances, income-shifting capabilities, and other sources. We study unrestricted tax systems on income and savings (or other commodities) that implement the optimal direct-revelation mechanism, as well as simpler tax systems that impose common restrictions like separability between earnings and savings taxes. We characterize the optimum using familiar elasticity concepts and a sufficient statistic for general across-income heterogeneity: the difference between the cross-sectional variation of savings with income, and the causal effect of income on savings. The Atkinson-Stiglitz Theorem is a knife-edge case corresponding to zero difference, and a number of other key results in optimal tax theory are subsumed as special cases. We provide tractable extensions of these results that include multidimensional heterogeneity, additional efficiency rationales for taxing heterogeneous returns, and corrective motives to encourage more saving. Applying these formulas in a calibrated model of the U.S. economy, we find that the optimal savings tax is positive and progressive. |
| 主题 | Microeconomics ; Welfare and Collective Choice ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w29582 |
| 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/587256 |
| 推荐引用方式 GB/T 7714 | Antoine Ferey,Benjamin Lockwood,Dmitry Taubinsky. Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity. 2021. |
| 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 | ||
| w29582.pdf（694KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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