重新审视对高收入征税

IF 2.3 3区经济学 Q2 ECONOMICS

Review of Economic Dynamics Pub Date : 2023-12-01 DOI:10.1016/j.red.2023.11.001

Ayşe İmrohoroğlu , Çağrı S. Kumru , Jiu Lian , Arm Nakornthab

{"title":"重新审视对高收入征税","authors":"Ayşe İmrohoroğlu , Çağrı S. Kumru , Jiu Lian , Arm Nakornthab","doi":"10.1016/j.red.2023.11.001","DOIUrl":null,"url":null,"abstract":"<div><p>In this paper, we study income taxation in a model with entrepreneurial activity<span>. We conduct two types of changes in tax policy: changing the overall progressivity of taxes versus changing the tax rate on the richest 1% of the population. Our results indicate that increasing the tax rate on the richest 1% of the population is more effective in raising revenues than increasing the overall progressivity of taxes as it leads to smaller declines in capital and output. We find that incorporating entrepreneurship in generating a reasonable wealth distribution leads to revenue-maximizing progressivity to be smaller than found previously.</span></p></div>","PeriodicalId":47890,"journal":{"name":"Review of Economic Dynamics","volume":"51 ","pages":"Pages 1159-1184"},"PeriodicalIF":2.3000,"publicationDate":"2023-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Revisiting taxes on high incomes\",\"authors\":\"Ayşe İmrohoroğlu , Çağrı S. Kumru , Jiu Lian , Arm Nakornthab\",\"doi\":\"10.1016/j.red.2023.11.001\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>In this paper, we study income taxation in a model with entrepreneurial activity<span>. We conduct two types of changes in tax policy: changing the overall progressivity of taxes versus changing the tax rate on the richest 1% of the population. Our results indicate that increasing the tax rate on the richest 1% of the population is more effective in raising revenues than increasing the overall progressivity of taxes as it leads to smaller declines in capital and output. We find that incorporating entrepreneurship in generating a reasonable wealth distribution leads to revenue-maximizing progressivity to be smaller than found previously.</span></p></div>\",\"PeriodicalId\":47890,\"journal\":{\"name\":\"Review of Economic Dynamics\",\"volume\":\"51 \",\"pages\":\"Pages 1159-1184\"},\"PeriodicalIF\":2.3000,\"publicationDate\":\"2023-12-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Review of Economic Dynamics\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1094202523000704\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"ECONOMICS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Review of Economic Dynamics","FirstCategoryId":"96","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1094202523000704","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"ECONOMICS","Score":null,"Total":0}

引用次数: 0

摘要

在本文中，我们研究了一个有创业活动的模型中的所得税问题。我们对税收政策进行了两种改革：改变税收的整体累进性和改变最富有的 1% 人口的税率。我们的结果表明，提高最富有的 1%人口的税率比提高税收的整体累进性更能有效增加收入，因为它导致的资本和产出下降幅度更小。我们发现，将企业家精神纳入合理的财富分配会导致收入最大化的累进性比以前发现的要小。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Revisiting taxes on high incomes

In this paper, we study income taxation in a model with entrepreneurial activity. We conduct two types of changes in tax policy: changing the overall progressivity of taxes versus changing the tax rate on the richest 1% of the population. Our results indicate that increasing the tax rate on the richest 1% of the population is more effective in raising revenues than increasing the overall progressivity of taxes as it leads to smaller declines in capital and output. We find that incorporating entrepreneurship in generating a reasonable wealth distribution leads to revenue-maximizing progressivity to be smaller than found previously.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Review of Economic Dynamics ECONOMICS-

CiteScore

3.30

自引率

0.00%

发文量

期刊介绍： Review of Economic Dynamics publishes meritorious original contributions to dynamic economics. The scope of the journal is intended to be broad and to reflect the view of the Society for Economic Dynamics that the field of economics is unified by the scientific approach to economics. We will publish contributions in any area of economics provided they meet the highest standards of scientific research.