TAXING TOP EARNERS: A HUMAN CAPITAL PERSPECTIVE

被引：25

作者：

Badel, Alejandro

Huggett, Mark

Luo, Wenlan

机构：

[1] Georgetown Univ, Washington, DC 20057 USA

[2] Tsinghua Univ, Beijing, Peoples R China

来源：

ECONOMIC JOURNAL | 2020年 / 130卷 / 629期

基金：

美国国家科学基金会;

关键词：

PROGRESSIVE TAXATION; INCOME; ELASTICITIES; INEQUALITY; POLICY; TAXES; MICRO; MODEL;

D O I：

10.1093/ej/ueaa021

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

An established view is that the revenue maximising top tax rate for the US is approximately 73%. In contrast, the revenue maximising top tax rate is approximately 49% in our quantitative human capital model. The key reason for the lower top tax rate is the presence of two new forces not captured by the model underlying the established view. These new forces are strengthened by the endogenous response of top earners' human capital to a change in the top tax rate.

引用

页码：1200 / 1225

页数：26

共 33 条

[1] INTERTEMPORAL SUBSTITUTION IN LABOR SUPPLY - EVIDENCE FROM MICRO DATA [J].