کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
968930 | 931684 | 2003 | 21 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Redistributive taxation and the household: the case of individual filings
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
In this paper I look at the tax treatment of households under individual filings and characterise the efficiency properties of an income tax schedule that redistributes from rich to poor households. Because tax liabilities are determined on individual incomes but the decision to earn those incomes is made at the household level, tax liable members of the same household can side trade leisure for net income with one another, and such side trade enables them to carry out tax arbitrage. I analyse the problem for a two-class economy both with and without perfect assortative mating. The main conclusion is that the prevention of tax arbitrage imposes structure on the graduation of the tax schedule.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Public Economics - Volume 87, Issue 11, October 2003, Pages 2527–2547
Journal: Journal of Public Economics - Volume 87, Issue 11, October 2003, Pages 2527–2547
نویسندگان
Fred Schroyen,