谁承担地方税的负担？
Who Bears the Burden of Local Taxes?
American Economic Journal: Economic Policy · 2025 · [{"name": "Marius Brülhart", "affiliation": ["University of Lausanne"]}, {"name": "Jayson Danton", "affiliation": ["Swiss National Bank"]}, {"name": "Raphaël Parchet", "affiliation": ["Università della Svizzera italiana"]}, {"name": "Jörg Schläpfer", "affiliation": ["Wüest Partner (Switzerland)"]}]
中文摘要
我们研究地方税的分配效应。结果显示，地方税具有显著的累进性。我们利用按家庭类型划分的纳税人流动性的准实验估计，校准了一个市镇层面的结构模型。研究发现，有子女家庭比无子女家庭流动性更低，且对地方提供的公共品有更强偏好。结合税收资本化进入住房价格以及非位似住房需求，这意味着地方所得税的税负归宿主要落在高收入无子女家庭身上。地方所得税的提高，即使采用统一税率，结果也比财产税更具累进性。（JEL H22, H71, R21, R31）
Abstract
We study the distributional effects of local taxes. They turn out to be strikingly progressive. We calibrate a municipality-level structural model with quasi-experimental estimates of taxpayer mobilty by family type. Households with children are found to be less mobile than households without children and to have stronger preferences for locally provided public goods. Combined with capitalization of taxes into housing prices and nonhomothetic housing demand, this implies that the incidence of local income taxes mainly falls on high-income childless households. Increases in local income taxes, even if flat rate, turn out to be more progressive than property taxes. (JEL H22, H71, R21, R31)