英国税收隐含价值判断的演变：1968–2018

IF 1 4区经济学 Q3 ECONOMICS

Oxford Economic Papers-New Series Pub Date : 2021-08-23 DOI:10.1093/oep/gpab043

J. Ven, N. Hérault

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引用次数: 0

摘要

我们开发了一种实证方法，用于量化整个税收和转移系统对人口统计子群体的相对处理中隐含的价值判断。新方法可以应用于家庭调查数据，使我们能够使用1968年至2018年之间每年报告的英国数据来评估这些价值判断的演变。研究结果首次提供了被广泛引用的定量评估，即相对于更广泛的人口，某些人口亚群(尤其是有孩子和退休老人的家庭)在税收和转移待遇方面取得了实质性的改善。

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The evolution of tax implicit value judgements in the UK: 1968–2018

We develop an empirical approach for quantifying the value judgements implicit in the relative treatment of demographic subgroups by an entire tax and transfer system. The new approach can be applied to household survey data, allowing us to evaluate the evolution of these value judgements using UK data reported at annual intervals between 1968 and 2018. The results provide the first quantitative evaluations of widely cited substantial improvements in tax and transfer treatment enjoyed by some population subgroups—particularly families with children and age pensioners—relative to the wider population.

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来源期刊

Oxford Economic Papers-New Series ECONOMICS-

CiteScore

2.20

自引率

0.00%

发文量

期刊介绍： Oxford Economic Papers is a general economics journal, publishing refereed papers in economic theory, applied economics, econometrics, economic development, economic history, and the history of economic thought. It occasionally publishes survey articles in addition to original papers. Books are not reviewed, but substantial review articles are considered. The journal occasionally publishes survey articles in addition to original papers, and occasionally publishes special issues or symposia.