| 来源类型 | Article |
| 规范类型 | 评论 |
| Taxes, transfers, progressivity, and redistribution: Part III | |
| Alan D. Viard; Sita Nataraj Slavov | |
| 发表日期 | 2018-11-26 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | Part I available here Part II available here With the federal debt at 78 percent of annual GDP and projected to reach 152 percent by 2048,1 economists across the political spectrum have warned that tax increases or spending reductions (or a combination thereof) are necessary to avoid potentially serious consequences. Common proposals include increases in tax rates (particularly on high incomes), individual income tax base broadening measures, and reductions in entitlement benefits. One key issue in the policy debate over those measures is their distributional effects. However, distributional effects are often described informally, with vague assertions that a policy will fall on “the rich” or on “the poor.” Those informal descriptions fail to consider progressivity at different parts of the income distribution and often evaluate tax and spending changes inconsistently. In this article, which is the third in a series,2 we present a more thorough analysis of progressivity and regressivity. Our analysis highlights an important distinction between low-end and high-end progressivity. We refer to a policy as having low-end progressivity if it places smaller burdens (relative to income) on the poorest households than on the country as a whole, and we refer to it as having low-end regressivity if it places larger burdens (relative to income) on the poorest households. Policies with low-end progressivity reduce inequality at the low end of the income distribution by increasing the poorest households’ share of disposable income, and those with low-end regressivity increase low-end inequality by reducing that group’s share of disposable income. Conversely, we refer to a policy as having high-end progressivity if it places larger burdens (relative to income) on the richest households than on the country as a whole and as having high-end regressivity if it places smaller burdens (relative to income) on the richest households. Policies with high-end progressivity reduce inequality at the high end of the income distribution by reducing the richest households’ share of disposable income, and those with high-end regressivity increase high-end inequality by increasing that group’s share of disposable income. Read the full article here (PDF). |
| 主题 | Economics |
| 标签 | progressive tax ; Tax reform |
| URL | https://www.aei.org/articles/taxes-transfers-progressivity-and-redistribution-part-3/ |
| 来源智库 | American Enterprise Institute (United States) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/265023 |
| 推荐引用方式 GB/T 7714 | Alan D. Viard,Sita Nataraj Slavov. Taxes, transfers, progressivity, and redistribution: Part III. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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