Group Equity and Implicit Discrimination in Tax Systems

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE National Tax Journal Pub Date : 2022-01-28 DOI:10.1086/717960

J. Slemrod

引用次数: 5

Abstract

I address some issues in measuring group equity and implicit discrimination and in assessing their role in the evaluation of tax systems, focusing on racial equity in the United States. I argue that group inequity should be judged relative to other accepted objectives of the tax system it may facilitate and stress the importance of having accurate measures of well-being. Finally, I present a decomposition of the difference in groups’ average tax rates into measures of the overall progressivity, group differences in average income, and a set of income-group-specific measures of horizontal group tax differences.

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税收制度中的群体公平与隐性歧视

我讨论了衡量群体公平和隐性歧视以及评估它们在评估税收制度中的作用方面的一些问题，重点是美国的种族公平。我认为，应该根据税收制度的其他公认目标来判断群体不平等——这可能会促进并强调准确衡量幸福感的重要性。最后，我将群体平均税率的差异分解为总体累进性的衡量标准、群体平均收入的差异，以及一组针对收入群体的横向群体税收差异的衡量标准。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.