Progressive Taxation and Economic Stability

B-Tier
Journal: Scandanavian Journal of Economics
Year: 2021
Volume: 123
Issue: 2
Pages: 422-452

Score contribution per author:

2.011 = (α=2.01 / 1 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Recent empirical evidence finds that progressive taxation is an effective economic stabilizer, but theoretical results disagree. This paper shows that a lifecycle model with total factor productivity shocks can match the empirical evidence. If the US economy switched from progressive to proportional taxation, output volatility would increase by 5 percent. Progressive taxes act as stabilizers by reducing income volatility among the young and soon‐to‐be retirees. Thus, incorporating a rich lifecycle structure in the model is important to match the data. The model is then used to study the welfare implications of reducing tax progressivity.

Technical Details

RePEc Handle
repec:bla:scandj:v:123:y:2021:i:2:p:422-452
Journal Field
General
Author Count
1
Added to Database
2026-01-24