收入保障政策设计:对贫困、收入分配和税率的影响

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2023-05-24 DOI:10.1086/724254

R. Hartley, I. Garfinkel

{"title":"收入保障政策设计:对贫困、收入分配和税率的影响","authors":"R. Hartley, I. Garfinkel","doi":"10.1086/724254","DOIUrl":null,"url":null,"abstract":"A guaranteed income could greatly reduce poverty, yet the impact and feasibility depend on several key policy design choices. We empirically compare guarantee designs financed by income taxation and estimate potential labor supply responses to transfer benefits as well as financing or targeting mechanisms. The analysis features a fundamental tax reform converting personal deductions and credits into an income guarantee along with higher marginal tax rates. Additional results consider policies with a flat surtax, benefit phaseout, or welfare reform. We use microsimulation analysis based on the Current Population Survey, and we adjust for underreported income.","PeriodicalId":18983,"journal":{"name":"National Tax Journal","volume":"76 1","pages":"317 - 346"},"PeriodicalIF":1.8000,"publicationDate":"2023-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates\",\"authors\":\"R. Hartley, I. Garfinkel\",\"doi\":\"10.1086/724254\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"A guaranteed income could greatly reduce poverty, yet the impact and feasibility depend on several key policy design choices. We empirically compare guarantee designs financed by income taxation and estimate potential labor supply responses to transfer benefits as well as financing or targeting mechanisms. The analysis features a fundamental tax reform converting personal deductions and credits into an income guarantee along with higher marginal tax rates. Additional results consider policies with a flat surtax, benefit phaseout, or welfare reform. We use microsimulation analysis based on the Current Population Survey, and we adjust for underreported income.\",\"PeriodicalId\":18983,\"journal\":{\"name\":\"National Tax Journal\",\"volume\":\"76 1\",\"pages\":\"317 - 346\"},\"PeriodicalIF\":1.8000,\"publicationDate\":\"2023-05-24\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"National Tax Journal\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1086/724254\",\"RegionNum\":3,\"RegionCategory\":\"经济学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"National Tax Journal","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1086/724254","RegionNum":3,"RegionCategory":"经济学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}

引用次数: 0

摘要

有保障的收入可以大大减少贫困，但其影响和可行性取决于几个关键的政策设计选择。我们实证比较了由所得税资助的担保设计，并估计了劳动力供应对转移福利以及融资或目标机制的潜在反应。该分析的特点是一项根本性的税收改革，将个人扣除和信贷转化为收入保障，同时提高边际税率。其他结果考虑了统一附加税、逐步取消福利或福利改革的政策。我们使用基于当前人口调查的微观模拟分析，并根据少报的收入进行调整。

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

Income Guarantee Policy Design: Implications for Poverty, Income Distribution, and Tax Rates

A guaranteed income could greatly reduce poverty, yet the impact and feasibility depend on several key policy design choices. We empirically compare guarantee designs financed by income taxation and estimate potential labor supply responses to transfer benefits as well as financing or targeting mechanisms. The analysis features a fundamental tax reform converting personal deductions and credits into an income guarantee along with higher marginal tax rates. Additional results consider policies with a flat surtax, benefit phaseout, or welfare reform. We use microsimulation analysis based on the Current Population Survey, and we adjust for underreported income.

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

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.