دانلود مقاله ISI انگلیسی شماره 51398
ترجمه فارسی عنوان مقاله

ارزیابی اصلاح مالیاتی با استفاده از روش های ناپارامتری: سوئد 1980-1991

عنوان انگلیسی
Tax reform evaluation using non-parametric methods: Sweden 1980–1991
کد مقاله سال انتشار تعداد صفحات مقاله انگلیسی
51398 2001 26 صفحه PDF
منبع

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

Journal : Journal of Public Economics, Volume 79, Issue 3, March 2001, Pages 543–568

ترجمه کلمات کلیدی
برآورد غیرپارامتری ؛ تامین نیروی کار؛ درآمدهای مالیاتی؛ توزیع درآمد
کلمات کلیدی انگلیسی
Non-parametric estimation; Labor supply; Tax revenues; Income distributionC14; D31; H31; J22
پیش نمایش مقاله
پیش نمایش مقاله  ارزیابی اصلاح مالیاتی با استفاده از روش های ناپارامتری: سوئد 1980-1991

چکیده انگلیسی

This paper evaluates the tax reform carried out in Sweden between 1980 and 1991. We use a recently developed non-parametric estimation technique to account for the labor supply responses of married prime aged males. We decompose the tax reform to study how the separate components influence hours of work, tax revenue, and income distribution. We find that the decrease in marginal tax rates stimulated labor supply but that the other parts of the reform counteracted this effect. The net increase in average desired hours of work was approximately 2%. We also find that the reform was under financed and that inequality increased. The non-parametric predictions are compared to the results based on a flexible parametric model. The qualitative results are similar, but the quantitative results are quite different.