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Optimal taxation with multiple dimensions of heterogeneity
Journal of Public Economics ( IF 8.262 ) Pub Date : 2021-06-11 , DOI: 10.1016/j.jpubeco.2021.104442
Katy Bergstrom , William Dodds

This paper develops a general theory of optimal income taxation with multiple dimensions of agent heterogeneity. The main technical hurdle in developing this theory is the possibility that individuals have multiple optimal incomes. Using a perturbation approach, we derive optimal tax formulas that account for the possibility that individuals have multiple optima and, hence, account for the possibility that individuals jump between their optimal income levels when we perturb the tax schedule. We quantify the magnitude of these effects, thereby augmenting the optimal tax formulas from Saez (2001) with additional “jumping effect” terms. We provide a partial characterization of when individuals with multiple optimal incomes may exist under the optimal tax schedule. Finally, we derive a new methodology to simulate optimal income tax schedules with multidimensional heterogeneity. We implement this method numerically, showing that individuals with multiple optimal income levels can exist under the optimal tax schedule.



中文翻译:

具有多维异质性的最优税收

本文提出了具有代理人异质性的多个维度的最优所得税的一般理论。发展这一理论的主要技术障碍是个人有多种最佳收入的可能性。使用扰动方法,我们推导出最优税收公式,该公式解释了个人有多个最优解的可能性,因此,当我们扰乱税收计划时,解释了个人在其最佳收入水平之间跳跃的可能性。我们量化了这些影响的大小,从而用额外的“跳跃效应”项来扩充 Saez (2001) 的最优税收公式。我们提供了在最佳税收计划下可能存在多个最佳收入的个人的部分特征。最后,我们推导出一种新方法来模拟具有多维异质性的最优所得税表。我们在数值上实现了这种方法,表明在最优税收计划下可以存在多个最优收入水平的个人。

更新日期:2021-06-11
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