The Welfare Cost of Distortions in the United States Tax System: A General Equilibrium Approach

Using a general equilibrium model of the United States economy,we examine the combined welfare cost of all taxes in the U.S. revenue system.We find that the welfare losses caused by distortionary taxation can be very large, both on average and at the margin.The marginal welfare loss to consumers

我们借助美国经济的一般均衡模型（general equilibrium model），对美国税收体系中全部税种的综合福利成本展开研究。研究发现，扭曲性税收（distortionary taxation）所引发的福利损失规模无论在平均层面还是边际维度均可能十分可观。消费者所面临的边际福利损失