对富人征税(更多)

IF 2.1 2区经济学 Q2 ECONOMICS Oxford Review of Economic Policy Pub Date : 2023-08-18 DOI:10.1093/oxrep/grad033

Irem Güçeri, J. Slemrod

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引用次数: 0

摘要

本期的《牛津经济政策评论》(Oxford Review of Economic Policy)讨论了是否以及如何向富人增税，利用了16个作者团队的专业知识，其中大多数是经济学家，但也涵盖了法学和政治学。本期的论文就政府向富人征税的方式提出了一系列研究和政策问题。我们如何衡量富人的收入和/或财富的有效税率?政府如何对富人的特定收入来源征税?是否需要改革?谁来承担不同类型的税收负担?减轻富人税负的潜在收益是否会“涓滴效应”?富人如何应对强加给他们的税收?

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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Taxing the rich (more)

This issue of the Oxford Review of Economic Policy addresses whether and how to tax the rich more, drawing on the expertise of 16 author teams, most of whom are economists but also spanning legal scholarship and political science. The papers in this issue ask a range of research and policy questions about the way governments tax the rich. How can we measure the effective tax rates on the incomes and/or wealth of the rich? How do governments tax specific sources of income that the rich earn, and is there need for reform? Who bears the burden of different types of taxes, and do potential gains from reducing the tax burden on the rich ‘trickle down’? How do the rich respond to the taxes imposed on them?

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来源期刊

Oxford Review of Economic Policy ECONOMICS-

CiteScore

12.50

自引率

1.50%

发文量

期刊介绍： The Oxford Review of Economic Policy is a refereed journal which is published quarterly. Each issue concentrates on a current theme in economic policy, with a balance between macro- and microeconomics, and comprises an assessment and a number of articles. It gives a valuable appraisal of economic policies worldwide. While the analysis is challenging and at the forefront of current thinking, articles are presented in non-technical language to make them readily accessible to all readers. The Oxford Review is aimed at a wide audience including government, business and policy-makers, as well as academics and students. It is required reading for those who need to know where research is leading.

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