| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP13852 |
| DP13852 Pareto-Efficient Tax Deductions | |
| Sebastian Köhne; Dominik Sachs | |
| 发表日期 | 2019-07-11 |
| 出版年 | 2019 |
| 语种 | 英语 |
| 摘要 | We analyze Pareto-efficient tax deduction rules for work-related expenses (e.g. housekeeping services, child care or elderly care). Pareto efficiency dictates a tight rule for how the rate of deductibility should vary with income and expenditures. An immediate implication is a recipe for designing Pareto-improving tax reforms. We apply our theory to housekeeping services in the U.S.: Introducing deduction rules such that between 55% (low expenses) and 85% (high expenses) of housekeeping services can be marginally deducted from taxable income yields a Pareto improvement if combined with a slight increase in marginal tax rates. Nobody is made worse-off and tax revenue increases by 20 Dollars per capita. |
| 主题 | Public Economics |
| 关键词 | Optimal taxation Tax deduction Pareto-improving tax reform |
| URL | https://cepr.org/publications/dp13852 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/542728 |
| 推荐引用方式 GB/T 7714 | Sebastian Köhne,Dominik Sachs. DP13852 Pareto-Efficient Tax Deductions. 2019. |
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