Demography and the composition of taxes: Evidence from international panel data

被引：5

作者：

Luo, Weijie ^{[1
]}

机构：

[1] Cent Univ Finance & Econ, Beijing, Peoples R China

来源：

ECONOMICS LETTERS | 2019年 / 183卷

关键词：

Aging; Tax structure; AGING POPULATION; SIZE;

D O I：

10.1016/j.econlet.2019.07.003

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper analyzes the impact of population aging on the composition of taxes. When the median voter is of working age, then population aging increases the demand for expenditure rather than income taxes in order to increase the tax burden on the retired population. International panel evidence supports this hypothesis, and this relationship holds more firmly in stronger democracies. (C) 2019 Elsevier B.V. All rights reserved.

引用

页数：5

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