低收入家庭的有效边际税率

Daniel N. Shaviro
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引用次数: 26

摘要

关于低收入家庭边际税率(MTRs)的讨论往往忽略了收入条件福利的重要性,如TANF、食品券、医疗补助和住房券,也没有适当考虑工资税或预期社会保障福利的可能累积。本文讨论了福利逐步取消和明确的MTR之间的等价性,并提供了一个单亲,两个孩子的家庭在其收入从0增加到25,000美元时可能面临的MTR的粗略估计。报告发现,由于实行多次逐步取消,这些中期比率一般都相当高,特别是在略低于官方贫困线至略高于官方贫困线的范围内。在最坏的情况下,这样一个家庭的收入可能是1万美元,而不是2.5万美元。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Effective Marginal Tax Rates on Low-Income Households
Discussion of marginal tax rates (MTRs) on low-income households often ignores the significance of income-conditioned benefits such as TANF, Food Stamps, Medicaid, and housing vouchers, and fails to account properly for the payroll tax or the possible accrual of expected Social Security benefits. This paper discusses the equivalence between a benefit phaseout and an explicit MTR and provides rough ballpark estimates of the MTRs that a one-parent, two-child household might face as its earnings increased from 0 to $25,000. It finds that these MTRs are generally quite high, especially at the range from just below to just past the official poverty line, by reason of the application of multiple phaseouts. In a worst-case scenario, such a household might even be better-off with earnings of $10,000 than of $25,000.
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