Heterogeneous Workers and Federal Income Taxes in a Spatial Equilibrium
通过估计一个包含异质性工人的空间均衡模型，研究美国联邦所得税的地理影响和效率，发现税收导致工人从高生产率城市流出，造成0.25%的产出效率损失，但消除空间税收扭曲会加剧不平等。
We 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.