题目

On the Progressivity of Income Taxation

主讲人

赵雪雅 对外经济贸易大学西方经济学专业博士生

主持人

王茹 太阳成集团财税学院讲师

内容提要

We study the progressivity of income taxation in an infinite-horizon Aiyagari-Bewley-Huggett economy with idiosyncratic risk in capital income as well as labor income. We investigate the tax incidence of increasing tax progressivity through perturbations on the system of the Hamilton-Jacobi-Bellman (HJB) and Kolmogorov Forward (KF) equations. Then, we adopt the variational approach to decompose the welfare effect of increasing tax progressivity into several components, showing that the response of the wealth distribution to taxation is important in the determination of optimal tax progressivity.

主讲人简介

赵雪雅，对外经济贸易大学西方经济学专业博士生，已在《Economics Letters》，《Journal of Asian Economics》发表数篇文章。

时间

2024年5月28日（星期二）11:20

地点

格致楼811会议室

主办单位

tyc86太阳集团