艾雅加里眼中的负所得税与全民基本收入

IF 0.7 4区经济学 Q3 ECONOMICS

Macroeconomic Dynamics Pub Date : 2023-07-10 DOI:10.1017/s1365100523000263

Yongsung Chang, Jong-suk Han, Sun-Bin Kim

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引用次数: 0

摘要

我们比较了两种福利计划:全民基本收入(UBI)和负所得税(NIT)。在线性所得税制度下，我们证明了(i) NIT可以通过提供相同的边际有效税收表来精确复制UBI的分配，以及(ii) NIT的预算总是小于UBI的预算。根据我们的定量模型(该模型经过校准以近似美国的收入和财富分配)，最优的UBI是向每个人支付平均收入的7.2%。我们还表明，NIT可以用更少的预算(GDP的2.3%)实现类似的平均福利，方法是向非常贫穷的人提供慷慨的补贴，并随着收入的增加而迅速逐步取消补贴。

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Negative income tax and universal basic income in the eyes of Aiyagari

We compare two welfare programs: the universal basic income (UBI) and negative income tax (NIT). Under a linear income tax system, we show that (i) the NIT can replicate the allocation of the UBI exactly by providing an identical marginal effective tax schedule, and (ii) the budget of the NIT is always smaller than that of the UBI. According to our quantitative model, which is calibrated to approximate the income and wealth distributions in the United States, the optimal UBI is to pay everyone 7.2% of the average income. We also show that the NIT can achieve a similar average welfare with a much smaller budget (2.3% of the GDP) by providing a subsidy that is generous to the very poor and quickly phases out as income increases.

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来源期刊

Macroeconomic Dynamics ECONOMICS-

CiteScore

2.10

自引率

11.10%

发文量

期刊介绍： Macroeconomic Dynamics publishes theoretical, empirical or quantitative research of the highest standard. Papers are welcomed from all areas of macroeconomics and from all parts of the world. Major advances in macroeconomics without immediate policy applications will also be accepted, if they show potential for application in the future. Occasional book reviews, announcements, conference proceedings, special issues, interviews, dialogues, and surveys are also published.