The Case for Uniform Commodity Taxation: A Tax Reform Approach

IF 0.7 4区经济学 Q3 ECONOMICS

Hacienda Publica Espanola-Review of Public Economics Pub Date : 2023-03-01 DOI:10.7866/hpe-rpe.23.1.4

Robin Boadway, Katherine Cuff

引用次数: 0

Abstract

Generalizing the tax reform approach of Laroque (2005), Kaplow (2006) and Hellwig (2009), we show that for any arbitrary income tax system differential commodity taxation can be Pareto-dominated by a uniform rate with a suitably reformed income tax. Under particular preference specifications, we derive the explicit income tax reforms required in an representative-agent economy and when there is linear progressive, piecewise linear and nonlinear income taxation. Optimal uniform commodity results of Sandmo (1974), Atkinson and Stiglitz (1976) and Deaton (1979) apply with involuntary unemployment and when individuals differ in preferences for leisure and make extensive labour supply decisions.

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统一商品税的案例:一种税收改革方法

概括Laroque(2005)、Kaplow(2006)和Hellwig(2009)的税制改革方法，我们表明，对于任何任意的所得税制度，差别商品税都可以由一个统一的税率和适当改革的所得税帕累托主导。在特定的偏好规范下，我们推导出了在代表-代理经济中，当存在线性累进所得税、分段线性所得税和非线性所得税时所需要的显性所得税改革。Sandmo(1974)、Atkinson和Stiglitz(1976)以及Deaton(1979)的最优统一商品结果适用于非自愿失业，以及当个人对休闲的偏好不同并做出广泛的劳动力供给决策时。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Hacienda Publica Espanola-Review of Public Economics Economics, Econometrics and Finance-Finance

CiteScore

0.90

自引率

14.30%

发文量

期刊介绍： Hacienda Pública Española/Review of Public Economics welcomes submissions on all areas of public economics. We seek to publish original and innovative research, applied and theoretical, related to the economic analysis of Government intervention. For example, but not exclusively: Taxation, Redistribution, Health, Education, Pensions, Governance, Fiscal Policy and Fiscal Federalism. In addition to regular submissions, the journal welcomes submissions of: -Survey Reviews, containing surveys of the literature regarding issues of interest in the Public Economics field; -Policy oriented reviews, showing the current contributions of Public Economics in relation to relevant contemporary issues affecting public decision-makers in the real world (Policy Watch); -Comments of previously published articles. Contributions to this section should be limited to a maximum of 2 000 words (12 pages). If deemed adequate, the authors of the commented article will be given the opportunity to react in a Reply. Both Comment and Reply will be published together. Articles for the Survey Reviews and Policy Watch section are subject to the same double blind reviwing procedure. The adequacy of Comments submitted for publication will be evaluated by the Executive Editors.