美国税收累进和再分配

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2020-12-01 DOI:10.17310/ntj.2020.4.04

David Splinter

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引用次数: 13

摘要

自1979年以来，美国联邦税收变得更加累进，这主要是由于对低收入个人的税收抵免更加慷慨。尽管最高法定税率大幅下降，但这几乎没有影响到纳税人，并被避税天堂的使用减少所抵消，因此高收入的平均税率一直相对稳定。根据国会预算办公室的数据，包括税收和转移在内的再分配也有所增加。然而，进步性和再分配的衡量标准涵盖了政策的不同方面。从长远来看，早期的下降表明，自二战以来，税收累进率呈U型曲线，最低值出现在1986年。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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U.S. TAX PROGRESSIVITY AND REDISTRIBUTION

U.S. federal taxes have become more progressive since 1979, largely due to more generous tax credits for lower income individuals. Though top statutory rates fell substantially, this affected few taxpayers and was offset by decreased use of tax shelters, such that high-income average tax rates have been relatively stable. Redistribution, which accounts for both taxes and transfers, has also increased according to Congressional Budget Office data. Measures of progressivity and redistribution, however, capture different aspects of policy. Over the longer run, earlier decreases suggest a U-shaped tax progressivity curve since WWII, with the minimum occurring in 1986.

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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.