| 000 | 01639nab a2200289 c 4500 | ||
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| 999 |
_c144292 _d144292 |
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| 003 | ES-MaIEF | ||
| 005 | 20210614101543.0 | ||
| 007 | ta | ||
| 008 | 210614t2021 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_969065 _aColas, Mark |
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| 245 | 0 |
_aHeterogeneous workers and Federal income taxes in a spatial equilibrium _c Mark Colas, Kevin Hutchinson |
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| 260 | _c2021 | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe study the geographic incidence and efficiency of an income tax by estimating a spatial equilibrium model with heterogeneous workers. The US income tax shifts households out of high-productivity cities, leading to locational inefficiency of 0.25 percent of output. Removing spatial tax distortions increases inequality because more educated households are more mobile and own larger shares of land. Flattening the tax schedule, or introducing cost-of-living adjustments or local wage adjustments leads to efficiency gains but causes substantial increases in inequality. Differences in mobility and land ownership across skill groups create an equity-efficiency trade-off that is unique to spatial settings. | ||
| 650 |
_aRENTA _950200 |
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| 650 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_946552 _aINCIDENCIA Y TRASLACION |
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| 650 | 4 |
_943268 _aEFICACIA |
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| 650 |
_aTRABAJADORES _947884 |
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| 650 |
_aESTADOS UNIDOS _942888 |
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| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
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| 700 | 1 |
_969066 _aHutchinson, Kevin |
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| 773 | 0 |
_9165209 _oOP 2135/2021/2 _tAmerican Economic Journal : Economic Policy _w(IEF)134825 _x 1945-7731 _gv. 13, n. 2, May 2021, p. 100-134 |
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| 942 | _cART | ||