世代账户与终身税率,1900-1991

Generational Accounts and Lifetime Tax Rates, 1900-1991

Econometric Reviews · 1993
被引 12
人大 A-ABS 3

中文导读

更新了1993年联邦预算中的世代账户基线数据,将分析扩展到终身净税率,即一代人一生缴纳的税款减去其获得的社会保障及其他转移支付后占其终身收入的比例。

Abstract

An update of the baseline generational accounts reported in the 1993 federal budget that extends the analysis to lifetime net tax rates--the taxes that a generation pays, less the Social Security and other transfer benefits that it receives, as a share of income over its entire lifetime.

代际账户终身净税率税收负担社会保障