TAX POLICY AND INCOME INEQUALITY IN THE UNITED STATES, 1979-2007

被引:27
|
作者
Bargain, Olivier [1 ,2 ]
Dolls, Mathias [2 ,3 ]
Immervoll, Herwig [2 ,4 ]
Neumann, Dirk [2 ,3 ,5 ]
Peichl, Andreas [6 ,7 ]
Pestel, Nico [2 ,3 ]
Siegloch, Sebastian [3 ,8 ]
机构
[1] CNRS, EHESS, Aix Marseille Sch Econ, Aix En Provence, France
[2] IZA, Bonn, Germany
[3] ZEW, Mannheim, Germany
[4] OECD, Paris, France
[5] Catholic Univ Louvain, CORE, Louvain, Belgium
[6] Univ Mannheim, ZEW, IZA, Mannheim, Germany
[7] CESifo, Bonn, Germany
[8] Univ Mannheim, IZA, Mannheim, Germany
关键词
TAXABLE INCOME; RATES; PANEL; EARNINGS; TAXATION; REFORMS;
D O I
10.1111/ecin.12172
中图分类号
F [经济];
学科分类号
02 ;
摘要
This paper assesses the effects of U.S. tax policy reforms on inequality over around three decades, from 1979 to 2007. It applies a new method for decomposing changes in government redistribution into (1) a direct policy effect resulting from policy changes and (2) the effects of changing market incomes. Over the period as a whole, the tax policy changes increased income inequality by pushing up the income share of high-income earners (the top 20%). (JEL H23, H31, H53, P16)
引用
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页码:1061 / 1085
页数:25
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