Using a Microeconometric Model of Household Labour Supply to Design Optimal Income Taxes*
通过迭代运行基于1994年挪威数据的微观计量模型来识别最优税收规则，避免了传统校准方法的限制，发现最优规则应具有单调递增的边际税率，且与现行规则相比平均税率更低。
Abstract With regards to empirical applications of optimal taxation theory, analytical expressions are typically adopted for optimal taxes, and then numerical values are imputed to their parameters by calibration or by using previous estimates. We aim to avoid the restrictive assumptions and possible inconsistencies of this approach. In contrast, we identify optimal taxes by iteratively running a microeconometric model, based on 1994 Norwegian data, until a given social welfare function is maximized, given the public budget constraint. The optimal rules envisage monotonically increasing marginal rates (negative on very low incomes) and – compared to the current rule – a lower average rate, lower marginal rates on low incomes, and higher marginal rates on very high incomes.