就业结构与现代税收制度的兴起

IF 10.5 1区 经济学 Q1 ECONOMICS American Economic Review Pub Date : 2021-12-28 DOI:10.1257/aer.20191528
Anders Jensen
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引用次数: 0

摘要

本文建立了一个新的微数据库,涵盖了美国(1870-2010)和墨西哥(1960-2010)的100个不同收入水平的国家和长期时间序列,以记录现代税收制度是如何随着发展而产生的。我建立了一组新的风格化的事实,这些事实表明,随着一个国家的发展,所得税免税门槛在收入分配中下降,跟踪收入分配中逐渐下降的雇员就业份额的增长。其他证据支持这样一种解释,即通过员工份额的增加而增加的第三方覆盖收入推动了所得税基数的扩大。(jl d31, h23, h24, h71, j22, j23, n40)
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Employment Structure and the Rise of the Modern Tax System
This paper builds a new microdatabase that covers 100 countries at all income levels and long-run time series in the United States (1870–2010) and Mexico ( 1960–2010) to document how the modern tax system arises over development. I establish a new set of stylized facts, which show that the income tax exemption threshold decreases in the income distribution as a country develops, tracking growth in the employee share of employment that occurs gradually further down the income distribution. Additional evidence supports the interpretation that the rise in third-party covered income through increases in employee share drives expansions of the income tax base over development. (JEL D31, H23, H24, H71, J22, J23, N40)
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来源期刊
CiteScore
18.60
自引率
2.80%
发文量
122
期刊介绍: The American Economic Review (AER) stands as a prestigious general-interest economics journal. Founded in 1911, it holds the distinction of being one of the nation's oldest and most esteemed scholarly journals in economics. With a commitment to academic excellence, the AER releases 12 issues annually, featuring articles that span a wide spectrum of economic topics.
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