Simulating fundamental tax reform in the United States

被引：201

作者：

Altig, D ^{[1
]}

Auerbach, AJ

Kotlikoff, LJ

Smetters, KA

Walliser, J

机构：

[1] Fed Reserve Bank Cleveland, Cleveland, OH 44101 USA

[2] Univ Calif Berkeley, Dept Econ, Berkeley, CA 94720 USA

[3] Boston Univ, Dept Econ, Boston, MA 02215 USA

[4] Univ Penn, Wharton Sch, Philadelphia, PA 19104 USA

[5] Int Monetary Fund, Washington, DC 20431 USA

来源：

AMERICAN ECONOMIC REVIEW | 2001年 / 91卷 / 03期

关键词：

D O I：

10.1257/aer.91.3.574

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This paper uses a new, large-scale, dynamic life-cycle simulation model to compare the welfare and macroeconomic effects of transitions to five fundamental alternatives to the U.S, federal income tax, including a proportional consumption tax and a flat tax. The model incorporates intragenerational heterogeneity, and a detailed specification of alternative tax systems. Simulation results project significant long-run increases in output for same reforms. For other reforms, namely those that seek to insulate the poor and initial older generations from adverse welfare changes, long-run output gains are modest.

引用

页码：574 / 595

页数：22