| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w14976 |
| 来源ID | Working Paper 14976 |
| The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution | |
| N. Gregory Mankiw; Matthew Weinzierl | |
| 发表日期 | 2009-05-21 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | Should the income tax include a credit for short taxpayers and a surcharge for tall ones? The standard Utilitarian framework for tax analysis answers this question in the affirmative. Moreover, a plausible parameterization using data on height and wages implies a substantial height tax: a tall person earning $50,000 should pay $4,500 more in tax than a short person. One interpretation is that personal attributes correlated with wages should be considered more widely for determining taxes. Alternatively, if policies such as a height tax are rejected, then the standard Utilitarian framework must fail to capture intuitive notions of distributive justice. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w14976 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572652 |
| 推荐引用方式 GB/T 7714 | N. Gregory Mankiw,Matthew Weinzierl. The Optimal Taxation of Height: A Case Study of Utilitarian Income Redistribution. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w14976.pdf（294KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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