Journal of Public Economics · 2025 · Giselle Del Carmen、Santiago Garriga、Wilman Ponce、Thiago Scot
中文摘要
本研究整合住户调查、税务行政记录和国民账户总量数据，构建了洪都拉斯2003年至2019年的分配国民账户。研究汇集了高收入个人正规收入的综合数据，其中包括公司股东信息，从而可以将公司利润归属至其所有者。研究发现，洪都拉斯的不平等程度较高且持续存在：收入最高的1%群体获得了税前总收入的约30%，这使洪都拉斯跻身全球最不平等的国家之列。资本收入（主要是未分配的公司利润）占收入最高的0.1%群体收入的近一半，凸显了其在推动最高收入群体收入动态变化中的作用。最后，利用税务记录面板数据，我们还发现，不仅不平等程度在二十年间基本未发生变化，最高收入者的身份也具有持续性——在三年期内，观察到的收入最高的0.1%群体中，超过一半的人仍将留在该群体。
Abstract
This study constructs distributional national accounts for Honduras from 2003 to 2019, integrating household surveys, administrative tax records, and national account aggregates. It assembles comprehensive data on formal income for high-income individuals, including information on corporate shareholders, which allows corporate profits to be assigned to their owners. Findings reveal a high and persistent inequality: the top 1 percent highest earners received approximately 30 percent of total pre-tax income, placing Honduras among the most unequal countries in the world. Capital income, mostly undistributed corporate profits, represent close to half of income for the top 0.1% of earners, highlighting its role in driving top income dynamics. Finally, using a panel of tax records, we also document that not only inequality is mostly unchanged over two decades, but the identity of top earners is also persistent — over half of those observed in the top 0.1% will stay there in a three year horizon.