实际最优所得税

Staff Report Pub Date : 2021-07-30 DOI:10.21034/sr.626
J. Heathcote, Hitoshi Tsujiyama
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引用次数: 3

摘要

我们回顾了在异质代理经济中用于数值计算最优Mirrleesian税收和转移计划的方法。我们表明,生产率网格的粗糙程度,虽然是理论上的技术细节,但对于提供定量政策处方至关重要。现有的方法只有在使用非常精细的网格时才可靠。对于使用Diamond-Saez隐式最优税收公式的计算方法来说,这个问题很严重。如果使用非常精细的网格来提高生产率是不切实际的,那么在灵活的参数类中进行优化比使用非参数的Mirrleesian方法更可取。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Practical Optimal Income Taxation
We review methods used to numerically compute optimal Mirrleesian tax and transfer schedules in heterogeneous agent economies. We show that the coarseness of the productivity grid, while a technical detail in terms of theory, is critical for delivering quantitative policy prescriptions. Existing methods are reliable only when a very fine grid is used. The problem is acute for computational approaches that use a version of the Diamond-Saez implicit optimal tax formula. If using a very fine grid for productivity is impractical, then optimizing within a flexible parametric class is preferable to the non-parametric Mirrleesian approach.
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