Econ Papers Daily / 期刊论文
关于动态所得税与绝对不平等
On dynamic income taxation and absolute inequality
摘要
This paper evaluates income tax schedules by their ability to reduce absolute inequality in a dynamic setting. Classical static absolute-equalization criteria permit a broad class of nonlinear tax schedules, but they do not assess whether a tax system mitigates changes in inequality over time. We introduce Dynamic Absolute Equalization and show that a continuous tax schedule satisfies this criterion if and only if it is affine, with a marginal tax rate between zero and one and a nonpositive intercept. Dynamic equalization thus imposes a substantially sharper restriction than static absolute equalization.
中文摘要
本文在动态情境下，依据所得税税制减少绝对不平等的能力对其进行评估。经典的静态绝对均等化标准允许广泛类别的非线性税收制度，但这些标准并不评估税收体系是否缓解不平等随时间的变化。我们引入动态绝对均等化，并证明一个连续税收制度满足该标准当且仅当其为仿射的，边际税率介于零与一之间且截距非正。因此，动态均等化施加了比静态绝对均等化严格得多的限制。