文章基本信息

标题：TAX POLICY AND INCOME INEQUALITY IN THE UNITED STATES, 1979–2007
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作者：Olivier Bargain ; Mathias Dolls ; Herwig Immervoll 等
期刊名称：Economic Inquiry
印刷版ISSN：0095-2583
出版年度：2015
卷号：53
期号：2
页码：1061-1085
DOI：10.1111/ecin.12172
语种：English
出版社：Western Economic Association International
摘要：Abstract This paper assesses the effects of U.S. tax policy reforms on inequality over around three decades, from 1979 to 2007. It applies a new method for decomposing changes in government redistribution into (1) a direct policy effect resulting from policy changes and (2) the effects of changing market incomes. Over the period as a whole, the tax policy changes increased income inequality by pushing up the income share of high‐income earners (the top 20%). (JEL H23, H31, H53, P16)