비동질적 가계모형을 이용한 소득불평등과 재분배정책 연구
Income Inequality and Redistribution Policy: An Analysis with Heterogeneous Agent DSGE Model
1
조회
0
다운로드
0
인용
0
참고문헌
키워드
초록
본 연구는 세전소득과 세후소득의 불평등 지니계수를 재현하는 비동질적 가계로 이루어진 일반 균형 모형을 개발한다. 이 모형을 토대로 OECD 31개국에 대해 다음 세 가지 질문에 대한 정량 분석을 한다. 첫째, 모든 가계에 동일한 가중치를 준다는 가정 하에서 공리주의적 사회후생을 극대화하는 최적 소득세율은 얼마인가? 둘째, 투표 시뮬레이션을 통해 공리주의 최적 소득세율에 대한 대중의 지지도는 얼마인가? 셋째, 현재의 소득세율을 합리화하는 각국의 사회 후생함수의 파레토 가중치를 추정한다.
Abstract
We develop a heterogeneous-agent general equilibrium model that reproduces the Gini coefficients of the before- and after-tax incomes of 31 OECD countries. Using this model, we compute the optimal income tax rate under the utilitarian social welfare function. We then ask whether the optimal tax reform is supported by the majority. Finally, we uncover the Pareto weights of each society's social welfare function that justify the current redistribution policy.
참고문헌 (13)
- Democracy, Redistribution, and inequality, "Acemoglu, Daron", National Bureau of Economic Research, ~ (2013)
- Aiyagari, S. Rao, "Uninsured Idiosyncratic Risk and Aggregate Savings", Quarterly Journal of Economics, 109(3), pp.659~684 (1994)
- Aiyagari, S. Rao, "The Optimum Quantity of Debt", Journal of Monetary Economics, 42(3), pp.447~469 (1998)
- Alesina, Aleberto, "Fighting Poverty in the US and Europe" (2004), Oxford University Press
- Chang, Yongsung, "The Price of Egalitarianism", The B.E. Journal of Macroeconomics, 11(1) (2011)
- Romer, Thomas, "Individual Welfare, Majority Voting and the Properties of a Linear Income Tax", Journal of Public Economics, 7, pp.163~188 (1975)
- Floden, Martin, "Idiosyncratic Risk in the United States and Sweden: Is There a Role for Government Insurance", Review of Economic Dynamics, 4(2), pp.406~437 (2001)
- Meltzer, Allan H, "A Rational Theory of the Size of Government", Journal of Political Economy, 89(5), pp.914~927 (1981)
- Pijoan-Mas, Josep, "Precautionary Savings or Working Longer Hours", Review of Economic Dynamics, 9(2), pp.326~352 (2006)
- Average Effective Tax Rates on Capital, Labour and Consumption, "Carey, D", OECD, ~, pp.OECD Working Paper No.258 (2000)
- Kim, Jinill, "Calculating and Using Second Order Accurate Solutions for Discrete Time Dynamic Equilibrium Models", Journal of Economic Dynamics and Control, (32), pp.3397~3414 (2008)
- Kim, Sunghyun, "Welfare Implications of Trade Liberalization and Fiscal Reform: A Quantitative Experiment", Journal of International Economics, (92), pp.198~209 (2014)
- Mendoza, E.G, "Effective Tax Rates in Macroeconomics: Cross-country Estimates of Tax Rates on Factor Incomes and Consumption", Journal of Monetary Economics, (34), pp.297~323 (1994)