基于收益的税收可以包含大量的再分配
Benefit-Based Taxation can Include Substantial Redistribution
NBER Working Papers · 2026 · [{"name": "Jo Ellery", "affiliation": []}, {"name": "Matthew C. Weinzierl", "affiliation": []}]
中文摘要
与一种长期存在的担忧相反，我们提出证据表明，Smith（1776）传统中经典的受益原则劳动所得税，无论在理论上，还是——在设定合理的模拟中——按反映过去几十年美国政策水平的数量而言，均与通过转移支付实现的收入再分配以及负的平均税率相一致。由于再分配在实践中普遍存在，我们的结果消除了受益原则作为税收政策主流规范基础之合理性所面临的一个障碍。
Abstract
Contrary to a long-standing concern, we present evidence that classical benefit-based labor income taxation in the tradition of Smith (1776) is consistent with income redistribution through transfers and negative average tax rates both theoretically and---in plausibly-specified simulations---quantitatively at levels which reflect U.S. policy over the past several decades. As redistribution is widespread in practice, our results remove an obstacle to the benefit principle’s plausibility as a prevailing normative foundation of tax policy.