در تصاعدی بودن بهینه کد مالیات بر درآمد
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|47967||2006||26 صفحه PDF||سفارش دهید||11409 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Journal of Monetary Economics, Volume 53, Issue 7, October 2006, Pages 1425–1450
Using a utilitarian steady state social welfare criterion we find that the optimal US income tax is well approximated by a flat tax rate of 17.2%17.2% and a fixed deduction of about $$9,400. The steady state welfare gains from a fundamental tax reform towards this tax system are equivalent to 1.7%1.7% higher consumption in each state of the world. An explicit computation of the transition path induced by a reform of the current towards the optimal tax system indicates that a majority of the population currently alive (roughly 62%62%) would experience welfare gains, suggesting that such fundamental income tax reform is not only desirable, but may also be politically feasible.