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英文文献：Macroeconomic effects of a 10% cut in statutory marginal income tax rates on ordinary income-对普通收入降低10%的法定边际所得税率的宏观经济效应
英文文献作者：Jason DeBacker,Richard W. Evans,Kerk L. Phillips
英文文献摘要：
This paper integrates a microsimulation (partial equilibrium) model of tax policy with a dynamic scoring approach to tax policy analysis using a dynamic general equilibrium macroeconomic model. Both approaches have strengths and weaknesses. Our integration of the two models combines the strength of both approaches to give tax revenue estimates based on the rich heterogeneity, realistic demographics, and many tax levers from the microsimulation model as well as dynamic model estimates that account for the effects of tax changes on macroeconomic variables.
摘要本文将税收政策的微观模拟(部分均衡)模型与动态计分法相结合，运用动态一般均衡宏观经济模型进行税收政策分析。这两种方法各有优缺点。我们的集成的两种模型结合了这两种方法的力量给税收收入估计基于丰富的异质性,现实的人口,许多税收杠杆的微观分析模拟模型以及动态模型估计占税收变化对宏观经济变量的影响。
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