Jacobs Donald J
Department of Physics and Optical Science, University of North Carolina at Charlotte, Charlotte, NC 28223, USA.
Entropy (Basel). 2021 Nov 11;23(11):1492. doi: 10.3390/e23111492.
How can an income tax system be designed to exploit human nature and a free market to create a poverty free society, while balancing budgets without disproportional tax burdens? Such a tax system, with universal character, is deduced from the following guiding principles: (1) a single tax rate applies to all income types and levels; (2) the tax rate adjusts to satisfy budget projections; (3) government transfer only supplements the income of households with self-generated income below the poverty line; (4) deductions for basic living expenses, itemized investments and capital losses are allowed; (5) deductions cannot be applied to government transfer. A general framework emerges with three parameters that determine a minimum allowed tax deduction, a maximum allowed itemized deduction, and a maximum deduction defined by income percentage. An income distribution that mimics the United States, and a series of log-normal distributions are considered to quantitatively compare detailed characteristics of this tax system to progressive and flat tax systems. To minimize government dependency while maximizing after-tax income, the effective tax rate () as a function of income percentile takes the shape of the letter, V, inspiring the name victory tax, where the middle class has the lowest .
如何设计一种所得税制度，既能利用人性和自由市场来创建一个无贫困的社会，又能在平衡预算的同时避免不成比例的税收负担？这样一种具有普遍性的税收制度是从以下指导原则推导出来的：（1）单一税率适用于所有收入类型和水平；（2）税率进行调整以满足预算预测；（3）政府转移支付仅补充那些自身收入低于贫困线的家庭的收入；（4）允许扣除基本生活费用、逐项列出的投资和资本损失；（5）扣除不适用于政府转移支付。由此出现了一个具有三个参数的总体框架，这三个参数确定了最低允许税收扣除、最高允许逐项扣除以及按收入百分比定义的最高扣除额。我们考虑了一种模仿美国的收入分配以及一系列对数正态分布，以便定量比较这种税收制度与累进税制和平税制的详细特征。为了在最大限度减少对政府依赖的同时最大化税后收入，有效税率（）作为收入百分位数的函数呈字母V的形状，由此产生了胜利税这个名称，其中中产阶级的有效税率最低。
