منابع مشابه
Optimal Progressivity
To this point, we have assumed that all individuals are the same. To consider the distributional impact of the tax system, we will have to alter that assumption. We have seen that di¤erential lump sum transfers can move the economy along the Pareto frontier. However, the fact that a point like A (Figure 11) is Pareto e¢ cient does not necessarily imply that it is better than point B. As Samuels...
متن کاملFederal Progressivity and State Regressivity∗
This paper develops a positive theory of taxation in a federation of states. Its main motivation is to explain two facts about tax schedules in the US. The first one is that states’ income tax rates are relatively low compared to federal income tax rates, in most cases below 5%. The second one is that the overall effective tax schedule at the state level is regressive in every state. The result...
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Who pays for health care? To what extent are payments toward health care related to ability to pay? Is the relationship proportional? Or is it progressive; do health care payments account for an increasing proportion of ability to pay (ATP) as the latter rises? Or, is there a regressive relationship, in the sense that payments comprise a decreasing share of ATP? The policymaker’s preferred rela...
متن کاملOptimal Tax Progressivity: An Analytical Framework*
What shapes the optimal degree of progressivity of the tax and transfer system? On the one hand, a progressive tax system can counteract inequality in initial conditions and substitute for imperfect private insurance against idiosyncratic earnings risk. At the same time, progressivity reduces incentives to work and to invest in skills, and aggravates the externality associated with valued publi...
متن کاملA Progressivity Index for Social Security
www.socialsecurity.gov/policy Using the Social Security Administration’s MINT (Modeling Income in the Near Term) model, this paper analyzes the progressivity of the Old-Age, Survivors and Disability Insurance (OASDI) program for current and future retirees. It uses a progressivity index that provides a summary measure of the distribution of taxes and benefits on a lifetime basis. Results indica...
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ژورنال
عنوان ژورنال: Journal of Public Economics
سال: 2002
ISSN: 0047-2727
DOI: 10.1016/s0047-2727(01)00089-5