TAX POLICY AND INCOME INEQUALITY IN THE UNITED STATES, 1979-2007

被引：28

作者：

Bargain, Olivier ^{[1
,2
]}

Dolls, Mathias ^{[2
,3
]}

Immervoll, Herwig ^{[2
,4
]}

Neumann, Dirk ^{[2
,3
,5
]}

Peichl, Andreas ^{[6
,7
]}

Pestel, Nico ^{[2
,3
]}

Siegloch, Sebastian ^{[3
,8
]}

机构：

[1] CNRS, EHESS, Aix Marseille Sch Econ, Aix En Provence, France

[2] IZA, Bonn, Germany

[3] ZEW, Mannheim, Germany

[4] OECD, Paris, France

[5] Catholic Univ Louvain, CORE, Louvain, Belgium

[6] Univ Mannheim, ZEW, IZA, Mannheim, Germany

[7] CESifo, Bonn, Germany

[8] Univ Mannheim, IZA, Mannheim, Germany

来源：

ECONOMIC INQUIRY | 2015年 / 53卷 / 02期

关键词：

TAXABLE INCOME; RATES; PANEL; EARNINGS; TAXATION; REFORMS;

D O I：

10.1111/ecin.12172

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper assesses the effects of U.S. tax policy reforms on inequality over around three decades, from 1979 to 2007. It applies a new method for decomposing changes in government redistribution into (1) a direct policy effect resulting from policy changes and (2) the effects of changing market incomes. Over the period as a whole, the tax policy changes increased income inequality by pushing up the income share of high-income earners (the top 20%). (JEL H23, H31, H53, P16)

引用

页码：1061 / 1085

页数：25

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