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An empirically based just linear income tax system
The Journal of Mathematical Sociology ( IF 1 ) Pub Date : 2021-01-04 , DOI: 10.1080/0022250x.2020.1859501
Guillermina Jasso 1 , Bernd Wegener 2
Affiliation  

ABSTRACT

This paper develops and illustrates a method for empirically designing an income tax system that people will regard as fair. The paper begins with the classical Principles of Tax Justice, viz., as pretax income increases, three quantities should also increase – posttax income, tax amount, and tax rate. GSOEP data on residents’ pretax income and the posttax income they regard as fair are used to estimate a just linear income tax system. Analytic results include a signature standard form of the tax system showing the intertwined fates of poor and rich and the conditions which threaten fairness. Empirical results show that the estimated tax system lowers taxes for a majority of respondents, especially the relatively poorer, and substantially reduces inequality.



中文翻译:

一个基于经验的线性所得税制度

摘要

本文开发并说明了一种方法,用于根据经验设计人们认为公平的所得税制度。本文从经典的税收正义原则开始,即随着税前收入的增加,三个数量也应该增加——税后收入、税额和税率。GSOEP关于居民税前收入和他们认为公平的税后收入的数据被用来估计一个公正的线性所得税制度。分析结果包括税收制度的标志性标准形式,显示贫富交织的命运以及威胁公平的条件。实证结果表明,估计的税收制度降低了大多数受访者的税收,尤其是相对较贫穷的人,并大大减少了不平等。

更新日期:2021-01-04
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