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Optimal linear income taxes and education subsidies under skill-biased technical change 技能偏向技术变革下的最优线性所得税和教育补贴
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-10-06 DOI: 10.1007/s10797-022-09756-8
Bas Jacobs, Uwe Thuemmel

This paper studies how linear tax and education policy should optimally respond to skill-biased technical change (SBTC). SBTC affects optimal taxes and subsidies by changing (1) direct distributional benefits of each policy instrument, (2) indirect, general-equilibrium effects on wages, and (3) education distortions. Analytically, the effect of SBTC on these three components is shown to be ambiguous. In simulations for the US economy, SBTC makes the optimal tax system more progressive and lowers optimal education subsidies. This is because for both income taxes and education subsidies; their direct distributional effects become more important, which more than offsets the larger general-equilibrium effects and increased education distortions.

本文研究了线性税收和教育政策如何最优地应对技能偏向的技术变革。SBTC通过改变(1)每种政策工具的直接分配收益，(2)对工资的间接、一般均衡效应，以及(3)教育扭曲来影响最优税收和补贴。分析表明，SBTC对这三种成分的影响是模糊的。在对美国经济的模拟中，SBTC使最优税收制度更加累进，并降低了最优教育补贴。这是因为无论是所得税还是教育补贴;它们的直接分配效应变得更加重要，这远远抵消了更大的一般均衡效应和增加的教育扭曲。
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引用次数: 4
The effects of unemployment assistance on unemployment exits 失业援助对失业的影响是存在的
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-09-28 DOI: 10.1007/s10797-022-09765-7
Tomi Kyyrä

Many countries have a two-tiered unemployment compensation system that provides earnings-related unemployment insurance for a limited period of time and less generous unemployment assistance thereafter. This study evaluates the effects of a reform in Finland that increased the level of unemployment assistance by 22%. The reform led to a drop of 9% in the unemployment exit hazard, which can be attributed to fewer exits to both employment and inactivity. The implied elasticities suggest that a 10% increase in unemployment assistance reduces the unemployment exit hazard by 4% and the job-finding hazard by 6%. These effects are relatively small compared to the existing evidence on the effects of unemployment insurance benefits.

许多国家实行两级失业补偿制度，在有限的一段时间内提供与收入有关的失业保险，此后提供不那么慷慨的失业援助。本研究评估了芬兰的一项改革的效果，该改革将失业援助水平提高了22%。改革导致失业退出风险下降了9%，这可以归因于就业和不活动的退出减少。隐含弹性表明，失业援助增加10%，失业退出风险降低4%，找工作风险降低6%。与现有证据相比，这些影响相对较小。
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引用次数: 0
Social security and risk sharing: the role of economic mobility across generations 社会保障和风险分担:跨代经济流动的作用
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-09-15 DOI: 10.1007/s10797-022-09761-x
Erin Cottle Hunt, F. Caliendo
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引用次数: 4
Tax incentives and firm financing structures: evidence from China’s accelerated depreciation policy 税收优惠与企业融资结构：来自中国加速折旧政策的证据
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-09-14 DOI: 10.1007/s10797-022-09762-w
Jiayi Du, Guang Shen, Jingxian Zou
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引用次数: 2
Ad valorem versus unit taxes on capital in a dynamic stochastic general equilibrium model 动态随机一般均衡模型中的从价与单位资本税
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-09-13 DOI: 10.1007/s10797-022-09764-8
Shiou‐Yen Chu, Tsaur‐Chin Wu
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引用次数: 0
Do couples bunch more? Evidence from partnered and single taxpayers 情侣们会更多地聚在一起吗?来自合作和单身纳税人的证据
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-09-09 DOI: 10.1007/s10797-022-09759-5
Nazila Alinaghi, J. Creedy, N. Gemmell
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引用次数: 0
Risky business: policy uncertainty and investment 风险企业：政策不确定性与投资
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-08-22 DOI: 10.1007/s10797-022-09757-7
Giacomo Brusco, Benjamin Glass
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引用次数: 0
Corporate taxes and investment when firms are internationally mobile 当公司在国际上流动时，公司税和投资
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-08-13 DOI: 10.1007/s10797-022-09748-8
Thomas von Brasch, I. Frankovic, Eero Tölö
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引用次数: 0
Tax progressivity and social welfare with a continuum of inequality views 税收累进和社会福利与不平等观点的连续性
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-08-03 DOI: 10.1007/s10797-022-09752-y
M. Ledić, Ivica Rubil, I. Urban
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引用次数: 1
The housing net worth channel and the public finances: evidence from a European country panel 住房净值渠道与公共财政:来自一个欧洲国家小组的证据
IF 1 4区 经济学 Q3 ECONOMICS
International Tax and Public Finance
Pub Date : 2022-07-31 DOI: 10.1007/s10797-022-09751-z
D. Cronin, K. McQuinn
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引用次数: 0
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