20个美国国家长期的收入不平等和税收和转移的再分配效应

K. Caminada, K. Goudswaard, Chen Wang
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引用次数: 38

摘要

在大多数经合组织国家,贫富差距在过去几十年里扩大了。本文分析了税收和社会转移是否以及在多大程度上促成了这一趋势。不同社会项目的再分配能力是否随时间而改变?本文通过在比较背景下解开财政再分配的几个部分,为文献做出了贡献。我们使用卢森堡收入研究的微观数据来研究20个国家从1980年代中期到2000年代中期的家庭市场不平等、转移和税收的再分配以及推动这些变化的潜在社会计划。使用顺序会计预算关联分解技术估计每个项目的贡献。本文的目的是提供关于社会转移计划的再分配影响的详细信息。我们关注13种不同社会项目和税收的财政再分配变化。我们观察到,在过去25年中,所有20个国家(爱尔兰除外)的主要家庭不平等都有相当大的增加。在大多数国家,再分配的程度也有所增加。税收福利制度抵消了初级收入不平等平均增长的三分之二,尽管自20世纪90年代中期以来,它们在这方面的效果似乎有所下降。我们发现,公共养老金和遗属计划将1985-2005年期间所考虑的一部分国家(具有完整的税收/福利信息)再分配的增加归因于60%。社会救助占20%,疾病和残疾福利占再分配总增量的13%左右。其他转移(无效的职业福利、教育福利、儿童保育现金福利和其他儿童和家庭福利)占再分配总增量的22%。相反,在1985年至2005年期间,税收使再分配减缓了17%。
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Disentangling Income Inequality and the Redistributive Effect of Taxes and Transfers in 20 LIS Countries Over Time
In most OECD countries the gap between rich and poor has widened over the past decades. This paper analyzes whether and to what extent taxes and social transfers have contributed to this trend. Has the redistributive power of different social programs changed over time? The paper contributes to the literature by disentangling several parts of fiscal redistribution in a comparative setting. We use micro-data from the Luxembourg Income Study to examine household market inequality, redistribution from transfers and taxes, and the underlying social programs that drive the changes, for 20 countries from the mid-1980s to mid-2000s. The contribution of each program is estimated using a sequential accounting budget incidence decomposition technique. The aim of this paper is to offer detailed information on the redistributive impact of social transfer programs. We focus on changes in fiscal redistribution of 13 different social programs and taxes. We observe a sizeable increase in primary household inequality in all 20 countries over the last 25 years (except Ireland). In most countries, the extent of redistribution has increased too. Tax-benefit systems have offset two-third of the average increase in primary income inequality, although they appear to have become less effective in doing so since the mid-1990s. We find that the public old age pensions and the survivors scheme attribute 60 percent to the increase of redistribution during the period 1985-2005 for a subset of countries considered (with full tax/benefit information). Social assistance accounts for 20 percent, and the benefits for sickness, disease, and disability account for around 13 percent of the total increase in redistribution. Other transfers (invalid career benefits, education benefits, child care cash benefits and other child and family benefits) account for 22 percent of the total increase in redistribution. On the contrary, taxes slowed down redistribution by 17 percent during 1985-2005.
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