Econ Papers Daily / 期刊论文
内生收入下的减贫所得税制
Poverty-Reducing Income Taxation with Endogenous Income
摘要
This paper develops nonlinear income tax systems designed to reduce poverty within a framework where income is endogenously determined. Our approach to poverty reduction is applicable across a wide range of poverty measures and remains robust under varying economic conditions, including heterogeneous wage distributions, non-labor endowments, and diverse individual preferences. When negative marginal tax rates are deemed infeasible—potentially due to concerns about vertical equity—a poverty-reducing schedule must provide a uniform lump-sum subsidy across the range where net income can remain weakly below the poverty line. Even when negative marginal tax rates are permissible, effective poverty-reducing tax policies must still rely on subsidization for the poor and non-positive marginal tax rates as essential features.
中文摘要
本文构建了非线性所得税体系，旨在在收入内生决定的框架内减少贫困。我们的减贫方法适用于多种贫困衡量标准，并且在不同的经济条件下保持稳健，包括异质性工资分布、非劳动禀赋以及多样化的个人偏好。当负边际税率被认为不可行时——可能是出于对纵向公平的考虑——减贫税制必须在净收入可能持续弱低于贫困线的区间内提供统一的定额补贴。即便负边际税率被允许，有效的减贫税收政策仍必须依赖对穷人的补贴以及非正边际税率作为其基本特征。