最优所得税

中文摘要

本文探讨最优所得税领域的一系列主题，这些主题的特点是：近期受到研究关注、鉴于对不平等问题的担忧而具有实践重要性、存在被误解的可能性，以及具有取得进展的前景。在整个分析过程中，本文着重指出了进一步研究的路径。重点领域包括：多维能力与内生工资；非对称信息与创始人收入；劳动努力产生的生产和消费外部性；市场势力与租金；与所得税税率表认知、短视劳动供给，以及储蓄、储蓄政策与劳动供给之间相互作用相关的行为现象；最优收入转移；最优所得税与其他政策工具使用之间的关系；以及与社会福利函数和效用函数相关的问题，包括非福利主义目标、福利权重、异质性偏好和家庭征税。(JEL D63, D82, D91, H21, H24, H53, J22)

Abstract

This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout the analysis, paths for further investigation are highlighted. Areas of focus include multidimensional abilities and endogenous wages; asymmetric information and the income of founders; production and consumption externalities from labor effort; market power and rents; behavioral phenomena relating to perceptions of the income tax schedule, myopic labor supply, and the interactions of savings, savings policies, and labor supply; optimal income transfers; the relationship between optimal income taxation and the use of other instruments; and issues relating to the social welfare function and utility functions, including non-welfarist objectives, welfare weights, heterogeneous preferences, and taxation of the family. (JEL D63, D82, D91, H21, H24, H53, J22)