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如何向“第二性”征税?  

2009-03-20 09:16:11|  分类: 默认分类 |  标签: |举报 |字号 订阅

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中文博主按:这是我的美女同事译的。她在来信里说:“聪明人总是有无数的聪明点子。”她的译文晓畅明白,值得一读再读。实际上,曼昆的这篇文章,对于“罗尔斯”分析的男女公平问题,是一个有力的支撑和最好的注脚。“第二性”的说法,来自伟大的波伏瓦。

A Women-only Tax Cut?

Alesina et al. defend their proposal to base taxes on gender. The basic idea, from their earlier article, is the following:
Alesina等人提议,根据性别不同来征税,并对此进行了辩护。从他们早期的文章中,可以看到如下的基本观点:

Women have a more elastic labour supply than men.By the Ramsey principle of optimal taxation, familiar to any first yeargraduate student of public finance, women’s labour income should betaxed less....In modern western societies (and elsewhere) differencesin labour supply behaviour of men and women are not rooted only in thefunctioning of markets and firms but originate within thefamily....family-induced gender difference in access to labour marketopportunities is the reason behind the difference in labour supplyparticipation rates and elasticities of men and women.

女性的劳动力供给曲线比男性更具弹性。根据Ramsey最优税收原则,妇女的劳动收入应该少缴税…..任何一个一年级的公共财务研究生,都熟悉这个原则。在现代西方社会(同样在其他地方),男性和女性在劳动力供给行为上的差异,不仅仅源自于市场与企业的运行模式,同时也来自于家庭内部……家庭导致的,不同性别进入劳动力市场的机会存在差异,从而解释了两种性别在劳动力参与率与供给弹性方面存在的不同。

I wonder: How would they treat same-sex couples?
我有些不解:他们是如何分析同性家庭的呢?

Itis hard for me to imagine this proposal making much headway as apractical matter. But I can imagine a more modest reform that wouldhave similar effects: making the individual, rather than than themarried couple, the taxpaying unit.
难以想象,这个提议要成为现实,能够取得多大的进展。我倒想到更可行的一招,而且效果差不多,即:以个人而不是家庭,作为征税单位。

Under the current regime inthe United States, a typical woman married to a high-income man pays ahigh marginal tax rate from the first dollar she earns. Indeed, becauseshe faces the payroll tax plus the top marginal income tax rate, shefaces a higher marginal tax rate than her husband. (Recall that thereis a cap on the payroll tax.) The situation is symmetric, of course: atypical man married to a high-income woman faces the same high taxrates.
根据美国现行体制,如果一个普通收入的女性嫁给一个高收入的男性,那么她所挣的每一分钱都要支付更高的边际税率。实际上,由于工资税加上最高的边际所得税税率,她面临的边际税率甚至高过她的丈夫。(回想一下,工资税是有上限的。)当然,当一个普通收入的男性娶了一个高收入的女性,也面临着同样的问题。

If, however, income taxes were paid by individuals ratherthan by families, the secondary earner would face lower marginal taxrates on his or her initial earnings. This change might well induce anincrease in labor supply and enhance efficiency.
如果所得税是按个人,而不是按家庭来支付,那么,初始收入低一些的配偶就将支付低得多的边际税率。这个改变将有力地增加劳动力的供给,提高效率。

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