摘要
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 article has embarked from the Emmanuel Saez＇s academic life, tries to sum up the main contribution in the academic concisely since its debut ： （ 1 ） The optimization taxation theory, it mainly includes optimal taxation, the optimal transfer payment plans and the taxation of married couples. （2） Measure of income distribution, it carries on the measure to American and other 21 national income distribution, analyses the evolution of income distribution, the academic circle thought that this is a great achievement. （3） Behavior response to tax revenue, Saez has measured influence to changes of the marginal tax rate on the taxable income, has made a lot of research about key parameters in the measure of its taxable income elasticity, has assessed the behavioral responses of the income tax system. （4） Retirement plan, Saez has analyzed behavior of participants to employee - oriented in retirement plans, groundbreaking has studied participation and the investment decision of the employee in the retirement savings deposit plan, with group effect whether to be playing an important role
出处
《上海经济研究》
CSSCI
北大核心
2009年第7期105-111,共7页
Shanghai Journal of Economics
关键词
最优税收
收入分布
行为反应
退休计划
the optimization taxation
income distribution
behavior response
retirement plan
