Optimal Tax‐Transfer Systems and Redistributive Policy
开发了“最优标尺”来衡量税收和福利政策在减少不平等方面的有效性，并分解了政策效果和预算规模的影响，最后以芬兰1971-1990年的数据为例进行分析。
In this paper we develop “optimal yardsticks” to gauge the effectiveness of given tax and benefit policies in reducing inequality. We show that the conjunction of the optimal tax and optimal benefits policies constitutes the optimal tax‐and‐benefit policy, given the tax and benefit budget sizes. A decomposition formula enables trends in the inequality impact of taxes and benefits to be explained in terms of changing policy effectivess (targeting) and budget size effects. The analysis incorporates a distributional judgement parameter, for sensitivity analysis, and concludes with an examination of the Finnish case for the period 1971–1990.