论文部分内容阅读
本文从伊曼纽尔·塞斯(Emmanuel Saez)的学术生平出发,简要地概括了其出道以来在学术上的主要贡献:(1)最优化税收理论,主要包括最优税收、最优转移支付计划和已婚夫妇的税收问题。(2)收入分布的测度,主要是对美国和其他21个国家的收入分布进行测度,分析收入分布的演化,这被学术界认为是一项了不起的成就。(3)税收的行为反应,塞斯测度了边际税率的变化对应税收入的影响,在测度其关键参数应税收入弹性上做了大量的研究,评估了所得税体系造成的行为反应。(4)退休计划,塞斯分析了雇员导向型退休计划参与者的行为,开创性地研究了雇员在退休储蓄存款计划的参与和投资决策中,同群效应是否起着重要作用。
This essay starts from the academic life of Emmanuel Saez and briefly summarizes the academic contributions since his debut: (1) The theory of tax optimization, which includes the optimal tax, the optimal transfer payment Tax issues for planning and married couples. (2) The measure of income distribution mainly measures the income distribution in the United States and 21 other countries and analyzes the evolution of income distribution, which is regarded as a remarkable achievement by the academic community. (3) The behavioral response of tax, Seth measured the influence of the change of marginal tax rate on the tax revenue, did a great deal of research in measuring the taxable income elasticity of its key parameters, and evaluated the behavioral responses caused by the income tax system. (4) Retirement Plan, Seth analyzed the behavior of employee-oriented retirement plan participants and pioneered the study of whether employees in the retirement savings deposit plan participation and investment decisions, the cohort effect plays an important role.