Calculating Optimal Nonlinear Taxes Using Censored Income Data

Year 2023, , 1721 - 1735, 25.05.2023

Eren Gürer , Osman Küçükşen

https://doi.org/10.25295/fsecon.1266776

Abstract

Approximating the skill distribution via observed incomes is a central aspect of estimating the optimal redistributive taxes. Emerging economies may exhibit high minimum wage take-up rates, hiding some of the heterogeneity in skill distribution. This paper shows in the context of Turkey that accounting for the minimum wage policy when approximating skills considerably alters the estimates of optimal redistributive income taxes. Once the mass around the minimum wage is treated as left censored, the optimal tax scheme is significantly more redistributive in comparison to assuming no censoring. This is because allocating some of the mass around the minimum wage towards the lower parts of the skill distribution reduces the total skill stock and increases the standard deviation of the distribution. Consequently, the optimal marginal income taxes become higher, especially for the middle-skill group.

Keywords

Optimal taxation, Redistribution, Censored data

Optimal Doğrusal-Olmayan Vergilerin Sansürlü Gelir Verisi Kullanılarak Hesaplanması

Abstract

İşgücü becerilerinin gözlemlenen gelir verisiyle tahmini, optimal geridağıtımcı vergilerin hesaplanmasında merkezi bir role sahiptir. Gelişmekte olan ülkelerde asgari ücretle çalışan işgücü oranının yüksek olması, beceri dağılımındaki farklılıkları gizleyebilmektedir. Bu makale, Türkiye örneği için, asgari ücret uygulamasıyla ortaya çıkan veri sansürlenmesi göz önüne alındığında, hesaplanan optimal geridağıtımcı vergilerin ciddi ölçüde değiştiğini göstermektedir. Asgari ücret civarında kalan gelir verisi, soldan sansürlenmiş olarak kabul edildiğinde hesaplanan optimal vergi rejimi, verinin sansürlenmemiş olduğu varsayımı altında hesaplanan optimal vergi rejimine göre önemli ölçüde daha yüksek bir gelir transferi öngörmektedir. Bu sonucun temel sebebi, sansürlenmiş verinin bir kısmının daha düşük beceri seviyelerine dağıtılması sonucunda tahmin edilen toplam beceri stoğunun azalıp, beceri dağılımındaki standart sapmanın artmasıdır. Buna bağlantılı olarak, optimal marjinal gelir vergileri, özellikle orta gelir grubu için, daha yüksek hesaplanmıştır.

Keywords

Optimal vergi, Geridağıtım, Sansürlenmiş veri

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