英文标题：
《An equilibrium-conserving taxation scheme for income from capital》
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作者：
Jacques Tempere
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最新提交年份：
2017
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英文摘要：
  Under conditions of market equilibrium, the distribution of capital income follows a Pareto power law, with an exponent that characterizes the given equilibrium. Here, a simple taxation scheme is proposed such that the post-tax capital income distribution remains an equilibrium distribution, albeit with a different exponent. This taxation scheme is shown to be progressive, and its parameters can be simply derived from (i) the total amount of tax that will be levied, (ii) the threshold selected above which capital income will be taxed and (iii) the total amount of capital income. The latter can be obtained either by using Piketty\'s estimates of the capital/labor income ratio or by fitting the initial Pareto exponent. Both ways moreover provide a check on the amount of declared income from capital.
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中文摘要：
在市场均衡条件下，资本收益分配遵循帕累托幂律，其指数表征给定均衡。在此，提出了一个简单的税收方案，以使税后资本收入分配保持均衡分布，尽管指数不同。该税收方案被证明是累进的，其参数可以简单地从（i）将要征收的税收总额，（ii）将对资本收入征税的阈值和（iii）资本收入总额中推导出来。后者可以通过使用Piketty对资本/劳动收入比率的估计或通过拟合初始帕累托指数来获得。此外，这两种方式都提供了对资本申报收入金额的检查。
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分类信息：

一级分类：Quantitative Finance        数量金融学
二级分类：Economics        经济学
分类描述：q-fin.EC is an alias for econ.GN. Economics, including micro and macro economics, international economics, theory of the firm, labor economics, and other economic topics outside finance
q-fin.ec是econ.gn的别名。经济学，包括微观和宏观经济学、国际经济学、企业理论、劳动经济学和其他金融以外的经济专题
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一级分类：Physics        物理学
二级分类：Physics and Society        物理学与社会
分类描述：Structure, dynamics and collective behavior of societies and groups (human or otherwise). Quantitative analysis of social networks and other complex networks. Physics and engineering of infrastructure and systems of broad societal impact (e.g., energy grids, transportation networks).
社会和团体（人类或其他）的结构、动态和集体行为。社会网络和其他复杂网络的定量分析。具有广泛社会影响的基础设施和系统（如能源网、运输网络）的物理和工程。
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