期刊
JOURNAL OF COMPARATIVE ECONOMICS
卷 43, 期 1, 页码 138-154出版社
ACADEMIC PRESS INC ELSEVIER SCIENCE
DOI: 10.1016/j.jce.2014.05.006
关键词
Inequality; Tax structure; Redistribution
类别
This paper seeks to examine the effect of income inequality on the structure of tax policies. We first use a simplified theoretical framework which allows us to formalize the testable implications of the relevant literature. Subsequently, our analysis indicates that more unequal economies rely heavier on capital relative to labor income taxation. This relationship remains robust across various alternative measures of income inequality and most importantly through alternative political regimes. In addition, our analysis investigates the role of the tax structure on the relationship between income inequality and economic growth. Our empirical findings provide evidence in favor of a political economy channel through which income inequality affects economic growth. (C) 2014 Association for Comparative Economic Studies. Published by Elsevier Inc. All rights reserved.
作者
我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。
推荐
暂无数据