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A Disaggregate Equilibrium Model of the Tax Distortions Among Assets, Sectors, and Industries

Don FullertonYolanda Kodrzycki Henderson

出版	National Bureau of Economic Research, 1986
URL	http://books.google.com.hk/books?id=ASYUAQAAMAAJ&hl=&source=gbs_api

註釋

This paper encompasses multiple sources of inefficiency introduced by the U.S. tax system into a single general equilibrium model. Using disaggregate calculations of user cost, we measure interasset distortions from the differential taxation of many types of assets. Simultaneously, we model the intersectoral distortions from the differential treatment of the corporate sector, noncorporate sector, and owner-occupied housing. Industries in the model have different uses of assets and degrees of incorporation. Results indicate that distortions between sectors are much smaller than those of the Harberger model. Distortions among industries arealso much smaller than those in models using average effective tax rates. Distortions among assets are larger, but the total of all these welfare costs is still below one percent of income.