具有红利效应的最优劳动所得税

IF 1.2 3区经济学 Q3 ECONOMICS

Economic Theory Pub Date : 2024-05-13 DOI:10.1007/s00199-024-01578-5

Alexey Kushnir, Robertas Zubrickas

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引用次数: 0

摘要

红利的不平等分配意味着工人劳动产品利润份额的不平等分配。在红利不能被征用的米尔雷斯框架下，我们证明了红利的累进分配会对劳动所得税产生积极的红利效应。我们的数值模拟显示，红利效应约为四个百分点。我们分析了不同市场结构下的红利效应及其与其他税收形式的相互作用。

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Optimal labor income taxation with the dividend effect

The unequal distribution of dividends implies the unequal distribution of the profit share of workers’ product of labor. In a Mirrleesian framework when dividends cannot be expropriated, we show that a progressive distribution of dividends creates a positive dividend effect on labor income taxes. Our numerical simulations show the dividend effect to be approximately four percentage points. We analyze the dividend effect under different market structures and its interplay with other forms of taxation.

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来源期刊

Economic Theory ECONOMICS-

CiteScore

2.50

自引率

23.10%

发文量

期刊介绍： The purpose of Economic Theory is to provide an outlet for research - in all areas of economics based on rigorous theoretical reasoning, and - on specific topics in mathematics which is motivated by the analysis of economic problems. Economic Theory''s scope encompasses - but is not limited to - the following fields. - classical and modern equilibrium theory - cooperative and non-cooperative game theory - macroeconomics - social choice and welfare - uncertainty and information, intertemporal economics (including dynamical systems) - public economics - international and developmental economics - financial economics, money and banking - industrial organization Economic Theory also publishes surveys if they clearly picture the basic ideas at work in some areas, the essential technical apparatus which is used and the central questions which remain open. The development of a productive dialectic between stylized facts and abstract formulations requires that economic relevance be at the forefront. Thus, correct, and innovative, mathematical analysis is not enough; it must be motivated by - and contribute to - the understanding of substantive economic problems. Officially cited as: Econ Theory