IMF-社会与个人工作偏好：对最优所得税的影响（英）-2022.3

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IMF-社会与个人工作偏好：对最优所得税的影响（英）-2022.3

# 个人工作偏好 # 最优所得税大小：1.05M | 页数：28 | 上架时间：2022-04-05 | 语言：英文

IMF-社会与个人工作偏好：对最优所得税的影响（英）-2022.3.pdf

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IMF-社会与个人工作偏好：对最优所得税的影响（英）-2022.3.pdf

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类型: 专题

上传者: FF

撰写机构: IMF

出版日期: 2022-04-02

摘要：

The benchmark optimal income taxation model of Mirrlees (1971) finds that the optimal marginal income tax rate (MIT) is always non-negative. A key model assumption is the coincidence between social and individual work preferences. This paper extends the model to allow for differences in social and individual work preferences. The theoretical and simulation analyses show that under this model, when the government places a higher social weight on work than individuals, the optimal MIT schedule is shifted downwards, introducing the possibility for optimal wage subsidies at the bottom of the income distribution. This implies lower revenues, demogrants, and overall progressivity.

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