Tax Penalties on Fluctuating Incomes: Estimates from Longitudinal Data
2017/04/18
研討會日期 : 2017-04-18
時間 : 14:30
主講人 : Professor Jean-Francois Wen
主持人 : Professor Hsuan-Chih Lin
地點 : Conference Room B110
演講者簡介 : Professor Wen received his Ph.D. from Queen’s University in 1993. He is currently a Professor at University of Calgary. His research interests include taxation, social insurance, and endogenous growth.
演講摘要 : Progressive personal income taxes can cause individuals with fluctuating incomes to pay more taxes over time than individuals with constant incomes of the same average value. The implicit tax penalty violates principles of equity and may harm efficiency by discouraging risk-taking activities, such as entrepreneurship. This paper uses longitudinal data to estimate the tax penalties in six panels of Canadian data from 1993 and 2010. The effects of various income averaging policies for mitigating tax penalties are then examined.
