دانلود مقاله ISI انگلیسی شماره 47973
ترجمه فارسی عنوان مقاله

اثرات بهره وری و توزیع اصلاح مالیات بر درآمد از توزیع خنثی درآمد

عنوان انگلیسی
Efficiency and distribution effects of a revenue-neutral income tax reform
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
47973 2003 21 صفحه PDF
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Macroeconomics, Volume 25, Issue 1, March 2003, Pages 87–107

ترجمه کلمات کلیدی
مالیات بر درآمد - مالیات مصرف - توزیع درآمد - نرخ مالیات ثابت
کلمات کلیدی انگلیسی
D33; E62; H23; H24Income taxation; Consumption taxation; Income distribution; Flat-rate tax
پیش نمایش مقاله
پیش نمایش مقاله  اثرات بهره وری و توزیع اصلاح مالیات بر درآمد از توزیع خنثی درآمد

چکیده انگلیسی

We study the quantitative effects of two revenue-neutral income tax reform proposals, (i) a flat-rate tax and (ii) a consumption tax, in a general equilibrium model with elastic labor supply and progressive income taxation. Households are heterogeneous with regard to their productivity and their assets. The model is calibrated with regard to the German economy in 1996. Importantly, the endogenous labor income distribution as computed from our model is equal to the empirical labor income distribution in Germany. As our first main result, both reform proposals are shown to have only negligible effects on the labor income distribution. Second, both tax reform proposals result in a moderate increase of aggregate employment and a strong increase of aggregate savings. And third, both reform proposals imply significant steady-state welfare gains equivalent to a rise of total consumption of 3.6% and 8.2%, respectively.