基于地域的再分配
Place-Based Redistribution
American Economic Review · 2025 · [{"name": "Cécile Gaubert", "affiliation": ["University of California, Berkeley"]}, {"name": "Patrick Kline", "affiliation": ["University of California, Berkeley"]}, {"name": "Damián Vergara", "affiliation": ["University of Michigan"]}, {"name": "Danny Yagan", "affiliation": ["University of California, Berkeley"]}]
中文摘要
我们在一个具有异质性区位偏好、劳动供给决策以及竞争性住房与劳动力市场的空间均衡模型中研究最优所得税。本文给出了刻画各社区最优税收方案的表达式，这些表达式捕捉了与迁移相关的财政外部性，以及家庭与房东之间再分配的影响。技能与区位偏好之间的相关性会带来向贫困地区的最优转移支付，而基于比较优势的空间分类则可能促使转移支付向任一方向进行。基于美国“赋权区”计划所针对地区的校准显示，最优空间转移支付规模可观，且对所假定的迁移响应水平较为敏感。(JEL H21, H23, H24, J24, J31, R23)
Abstract
We study optimal income taxation in a spatial equilibrium model with heterogeneous locational preferences, labor supply decisions, and competitive housing and labor markets. Expressions characterizing the optimal tax schedule in each community are provided that capture the fiscal externalities associated with migration and the effects of redistribution between households and landlords. Correlation between skill and locational preferences yields optimal transfers to poor areas, while sorting based on comparative advantage can motivate transfers in either direction. A calibration to areas targeted by the US Empowerment Zone program yields sizable optimal spatial transfers that are sensitive to assumed levels of migration responsiveness. (JEL H21, H23, H24, J24, J31, R23)
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