学院经济学系列Seminar第280期:傅春杨(中国社会科学院大学)

发布者:余璐尧发布时间:2023-12-08浏览次数:44

主题Optimal Central Redistribution with Decentralized Redistribution

主讲人:傅春杨 中国社会科学院大学

主持人:王彬 暨南大学

时间20231211日(周一)上午10:00-11:30

地点:暨南大学石牌校区beat365官方入口大楼(中惠楼)102

 

摘要

In an unequal economy with inter-government objective inconsistency, this paper studies optimal non-linear central income tax with strategically designed non-linear regional income taxes. Using the variation approach, it derives a statistic-based optimal tax formula as a function of social welfare weights, regional income distributions, and elasticities of labor income. Unlike the traditional Mirrleesian tax, the optimal central income tax is limited to remedy the objective inconsistency. It is non-negative if the central government has a relatively higher obligation to redistribute. Introducing labor mobility activates the central income tax’s role as a Pigovian tax. The normative analysis suggests that the optimal tax authority may be fully centralized, decentralized, or combined. The numerical analysis for the U.S. implies a minor welfare influence of regional income tax. In contrast, the central income tax is crucial even if inter-region transfers are free. Last, enforcing a region-specific central income tax increases national welfare modestly.

 

主讲人简介

傅春杨,中国社会科学院大学讲师,博士毕业于中国社会科学院。研究方向为宏观经济学。论文发表于经济研究、中国工业经济、Macroeconomic Dynamics等杂志。

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校对|李仲达

责编|麦嘉杰

初审|黄振

终审发布|郑贤

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