为公共土地提供资金的户外娱乐设备税的效率和公平性

IF 1.3 4区经济学 Q3 ECONOMICS

Land Economics Pub Date : 2021-12-27 DOI:10.3368/le.98.3.090821-0108

M. Walls, Matthew Ashenfarb

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引用次数: 4

摘要

我们分析了联邦消费税对户外娱乐设备的效率和公平影响，以资助美国公共土地。利用消费者支出的微观数据，我们估计了一个两阶段的二次型几乎理想的娱乐设备需求系统，并模拟了5%税收的影响。该税在税收收入中所占份额较小：每增加1美元，就会产生0.04美元的福利损失。它与整个收入分配中的收入大致成比例，但收入最低的五分之一家庭比其他四个收入五分之一的家庭支付更多的收入份额。

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Efficiency and Equity of an Outdoor Recreation Equipment Tax to Fund Public Lands

We analyze the efficiency and equity implications of a federal excise tax on outdoor recreation equipment for funding U.S. public lands. Using microdata on consumer expenditure, we estimate a two-stage quadratic almost ideal demand system for recreation equipment and simulate the effects of a 5% tax. The tax generates a modest welfare loss as a share of tax revenues raised: $0.04 for every $1 of revenue. It is approximately proportional to income across the entire income distribution, but households in the lowest-income quintile pay more as a share of income than do households in the other four income quintiles.

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来源期刊

Land Economics Multiple-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Land Economics is dedicated to the study of land use, natural resources, public utilities, housing, and urban land issues. Established in 1925 by the renowned economist and founder of the American Economic Association, Richard T. Ely at the University of Wisconsin, Land Economics has consistently published innovative, conceptual, and empirical research of direct relevance to economists. Each issue brings the latest results in international applied research on such topics as transportation, energy, urban and rural land use, housing, environmental quality, public utilities, and natural resources.