Consumption Taxes and Redistribution

被引：32

作者：

Correia, Isabel ^{[1
]}

机构：

[1] Banco Portugal, DEE, P-1100 Lisbon, Portugal

来源：

AMERICAN ECONOMIC REVIEW | 2010年 / 100卷 / 04期

关键词：

EQUITY; REFORM;

D O I：

10.1257/aer.100.4.1673

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study considers replacing the current US tax system with only a flat tax consumption tax, showing, in contrast to the literature, that such a reform leads to a decline in inequality and increase in welfare for the welfare-poor. The results are obtained from a simple model that identifies the main channels through which the reform affects the economy. It is shown also that these novel results depend on the distribution of wealth and earnings, and that they hold for the relevant empirical distributions. (JEL D31, H23, H25)

引用

收藏

页码：1673 / 1694

页数：22

相关论文

共 23 条

[1] Simulating fundamental tax reform in the United States [J].

Altig, D ;

Auerbach, AJ ;

Kotlikoff, LJ ;

Smetters, KA ;

Walliser, J .

AMERICAN ECONOMIC REVIEW, 2001, 91 (03) :574-595

[2] Redistribution, taxes, and the median voter [J].

Bassetto, M ;

Benhabib, J .

REVIEW OF ECONOMIC DYNAMICS, 2006, 9 (02) :211-223

[3] Economic inequality in Spain:: the european community household panel dataset [J].

Budria, Santiago ;

Diaz-Gimenez, Javier .

SPANISH ECONOMIC REVIEW, 2007, 9 (01) :1-38

[4] Accounting for the US earnings and wealth inequality [J].

Castañeda, A ;

Díaz-Giménez, J ;

Ríos-Rull, JV .

JOURNAL OF POLITICAL ECONOMY, 2003, 111 (04) :818-857

[5] Welfare and optimum dynamic taxation of consumption and income [J].

Coleman, WJ .

JOURNAL OF PUBLIC ECONOMICS, 2000, 76 (01) :1-39

[6] Fiscal rules of income transformation [J].

Correia, IH .

ECONOMIC THEORY, 1999, 13 (01) :199-205

[7] Optimal fiscal and monetary policy: Equivalence results [J].

Correia, Isabel ;

Nicolini, Juan Pablo ;

Teles, Pedro .

JOURNAL OF POLITICAL ECONOMY, 2008, 116 (01) :141-170

[8] On the efficiency and equity trade-off [J].

Correira, IH .

JOURNAL OF MONETARY ECONOMICS, 1999, 44 (03) :581-603

[9]

FEENBERG DR, 1997, TAX POLICY EC, V11, P49

[10] Equity and resources:: An analysis of education finance systems [J].

Fernández, R ;

Rogerson, R .

JOURNAL OF POLITICAL ECONOMY, 2003, 111 (04) :858-897