Tax progressivity and tax incidence of the rich and the poor

被引：2
|
作者：
Li, Chengjian [1 ,2 ]
Lin, Shuanglin [3 ,4 ]
机构：
[1] Dev Res Ctr State Council, Beijing 100010, Peoples R China
[2] Peking Univ, Beijing 100871, Peoples R China
[3] Peking Univ, Natl Sch Dev, China Ctr Publ Finance, Beijing 100871, Peoples R China
[4] Univ Nebraska, Dept Econ, Omaha, NE 68182 USA
来源：
ECONOMICS LETTERS | 2015年 / 134卷
关键词：
Labor income tax progressivity; Tax incidence; Overlapping generations model; TAXATION;
D O I：
10.1016/j.econlet.2015.07.003
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
With the labor supply being flexible, a revenue-neutral increase in the tax progressivity decreases the tax incidence of the rich and increases the tax incidence of the poor if the tax scheme is highly progressive. (C) 2015 Elsevier B.V. All rights reserved.
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页码：148 / 151
页数：4
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