文章基本信息

标题：Labour tax progressivity and output volatility: evidence from OECD countries
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作者：Maria-Grazia Attinasi ; Cristina Checherita-Westphal ; Malte Rieth 等
期刊名称：Euro Area Balance of Payments and International Investment Position Statistics
印刷版ISSN：1830-3420
电子版ISSN：1830-3439
出版年度：2011
出版社：European Central Bank
摘要：This paper investigates empirically the e􀀞ect of personal income tax progressivity on output volatility in a sample of OECD countries over the period 1982-2009. Our measure of tax progressivity is based on the di􀀞erence between the marginal and the average income tax rate for the average production worker. We 􀀟nd supportive empirical evidence for the hypothesis that higher personal income tax progressivity leads to lower output volatility. All other factors constant, countries with more progressive personal income tax systems seem to bene􀀟t from stronger automatic stabilisers.
关键词：Progressivity; personal income taxes; output volatility; automatic stabilisers.