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Globalization, Income Tax and the Redistribution–Progressivity Tradeoff
Comparative Economic Studies Pub Date : 2021-05-26 , DOI: 10.1057/s41294-021-00152-5
Joël Hellier

We present a simple model in which (1) households select their country of residence depending on income taxation and on the cost of migrating and living abroad, and (2) globalization comes with a continuous cut in this cost. Globalization modifies the income tax and redistribution schemes which display three successive stages. In the first stage, the redistribution goal is compatible with tax progressivity. In the second, the redistribution goal makes taxation to become regressive at the top. Third, if the migration cost continues to decline, the government can no longer achieve its redistribution goal and the tax structure becomes volatile. Globalization reduces both redistribution and progressivity, and it generates and magnifies a tradeoff between redistribution and tax progressivity. Making redistribution and progressivity contradictory, the model provides a new explanation for the concomitance of growing redistribution expenditure and growing inequality, and to the social democracy curse experienced by a number of advanced countries in the last three decades.



中文翻译:

全球化,所得税与再分配-进步权衡

我们提出了一个简单的模型,其中(1)家庭根据所得税以及移民和在国外的生活成本选择居住国,(2)全球化不断降低了成本。全球化修改了显示三个连续阶段的所得税和再分配方案。在第一阶段,重新分配目标与税收累进性兼容。第二,再分配目标使税收在顶部成为递归。第三,如果移民成本继续下降,政府将无法实现其再分配目标,税收结构将变得不稳定。全球化既减少了再分配,又减少了累进性,并且产生并扩大了再分配与税收累进性之间的权衡。使重新分配和累进性相互矛盾,

更新日期:2021-05-26
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