Direct or Indirect Tax Instruments For Redistribuion: Short-Run Versus Long-Run
Опубликовано на портале: 03-05-2005
NBER Working Paper Series.
2002.
No. 8833.
Тематические разделы:
Optimal tax theory has shown that, under weak assumptions, indirect taxation such
as production subsidies, tariffs, or differentiated commodity taxation, are sub-optimal
and that redistribution should be achieved solely with the direct income tax. However,
these important results of optimal tax theory, namely production efficiency and uniform
commodity taxation under non-linear income taxation, have been shown to break down
when labor taxation is based on income only and when there is imperfect substitution
of labor types in the production function. These results in favor of indirect tax
instruments are valid in the short-run when skills are exogenous and individuals
cannot move from occupation to occupation. In the long-run, it is more realistic
to assume that individuals choose their occupation based on the relative after-tax
rewards. This paper shows that, in that context, production efficiency and the uniform
commodity tax result are restored. Therefore, in a long-run context, direct income
taxation should be preferred to indirect tax instruments to raise revenue and achieve
redistribution.
Ключевые слова
косвенное налогообложение налогообложение оптимальное налогообложение оптимизация налогообложения прямые и косвенные налоги прямые налоги теория налогообложения экономическая модель
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