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[11月3日] 宏观经济学Workshop

发布日期:2022-10-31 01:47    来源:

Optimal Income Taxation: An Urban Economics Perspective







We derive an optimal labor income tax rate formula for urban models in which tax rates are deter-mined by traditional forces plus a new term arising from urban forces: house price, migration andagglomeration effects. Based on the earnings distribution, housing costs and housing tenure in largeand small US cities, we find that in a benchmark model (i) optimal income tax rates are U-shaped, (ii) urban forces raise optimal tax rates at all income levels and (iii) adopting an optimal tax systeminduces agents with low skills to leave large, productive cities.


罗文澜,清华大学经管学院经济系副教授,博士生导师。2011年毕业于清华大学经管学院,获经济学学士学位。2017年获美国乔治城大学经济学博士学位。主要研究领域为宏观经济学。文章发表于American Economic Journal: Macroeconomics, Economic Journal, Review of Economics and Statistics等学术期刊。主持国家自然科学基金。