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Fair income tax with endogenous productivities and a fresh start
The Journal of Economic Inequality ( IF 1.550 ) Pub Date : 2021-07-30 , DOI: 10.1007/s10888-021-09504-8
Aitor Calo-Blanco 1
Affiliation  

This paper considers a model in which agents have heterogeneous preferences over labour and consumption. Additionally, they also differ in their earning skills, which are a function of both an innate ability and an early investment decision. In this framework we axiomatically derive a social ordering function that, besides compensating agents for their unequal productivities, grants a fresh start to those who regret their initial choices. Next, by assuming a second-best context we characterise the income tax scheme that satisfies this social ordering. This analysis permits us to present an explicit criterion for the assessment of social welfare under different tax policies. We obtain that the optimal scheme aims to compensate those endowed with the lowest marginal productivity. More importantly, on account of the forgiveness ideal positive social marginal weights are assigned to those who earn the lowest income levels, something that induces a progressivity tendency at the bottom of the earnings distribution.



中文翻译:

公平的所得税与内生生产力和新的开始

本文考虑了一个模型,其中代理对劳动和消费具有异质性偏好。此外,他们的赚钱技能也不同,这是先天能力和早期投资决策的函数。在这个框架中,我们公理地推导出一个社会秩序函数,除了补偿代理人的不平等生产力之外,它还为那些后悔最初选择的人提供了一个新的开始。接下来,通过假设次优环境,我们描述了满足这种社会秩序的所得税计划。这种分析使我们能够提出一个明确的标准来评估不同税收政策下的社会福利。我们得到最优方案旨在补偿那些被赋予最低边际生产力的人。更重要的是,

更新日期:2021-07-30
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