累进财富税能减少贫富差距吗?来自瑞士的证据

IF 2.1 2区经济学 Q2 ECONOMICS

Oxford Review of Economic Policy Pub Date : 2023-08-18 DOI:10.1093/oxrep/grad025

Samira Marti, Isabel Z Martínez, Florian Scheuer

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引用次数: 0

摘要

与许多其他国家一样，瑞士的财富不平等在过去50年里有所加剧。通过提供自1969年以来26个州中每个州最高财富份额的新证据，我们表明，总体趋势掩盖了各州之间在水平和趋势上的显著差异。结合各州财富税的变化，我们估计了一个事件研究模型，以确定最高财富税率改革对财富集中后续演变的动态影响。我们的研究结果表明，最高边际财富税率每降低0.1个百分点，改革五年后，最富有的1%(0.1%)的财富份额就会增加0.9(1.2)个百分点。这表明，过去50年的财富税削减，可以解释最富有的1%人群财富集中度增长的大约18%(25%)。

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Does a progressive wealth tax reduce top wealth inequality? Evidence from Switzerland

Abstract Like in many other countries, wealth inequality has increased in Switzerland over the last 50 years. By providing new evidence on cantonal top wealth shares for each of the 26 cantons since 1969, we show that the overall trend masks striking differences across cantons, both in levels and trends. Combining this with variation in cantonal wealth taxes, we then estimate an event study model to identify the dynamic effects of reforms to top wealth tax rates on the subsequent evolution of wealth concentration. Our results imply that a reduction in the top marginal wealth tax rate by 0.1 percentage points increases the top 1 per cent (0.1 per cent) wealth share by 0.9 (1.2) percentage points 5 years after the reform. This suggests that wealth tax cuts over the last 50 years explain roughly 18 per cent (25 per cent) of the increase in wealth concentration among the top 1 per cent (0.1 per cent).

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来源期刊

Oxford Review of Economic Policy ECONOMICS-

CiteScore

12.50

自引率

1.50%

发文量

期刊介绍： The Oxford Review of Economic Policy is a refereed journal which is published quarterly. Each issue concentrates on a current theme in economic policy, with a balance between macro- and microeconomics, and comprises an assessment and a number of articles. It gives a valuable appraisal of economic policies worldwide. While the analysis is challenging and at the forefront of current thinking, articles are presented in non-technical language to make them readily accessible to all readers. The Oxford Review is aimed at a wide audience including government, business and policy-makers, as well as academics and students. It is required reading for those who need to know where research is leading.