辅助生殖技术的最佳设计政策政策
Marie-Louise Leroux1,2,3,4, Pierre Pestieau3,5,6, Gregory Ponthiere7
1Departement des Sciences Economiques, ESG-UQAM, Montréal, Quebec, Canada.
Health economics
|March 13, 2024
概括
辅助生殖技术 (ART) 的最佳财政政策取决于社会福利目标. 平等主义从有孩子的人重新分配给没有孩子的人,与功利主义不同,影响ART税收策略.
科学领域:
- 卫生经济学 卫生经济学
- 生殖经济学 生殖经济学
- 公共财政是公共财政.
背景情况:
- 个体在生殖能力 (生育能力) 和收入潜力 (工资) 上有所不同.
- 辅助生殖技术 (ART) 提出了独特的财政政策挑战.
- 现有的文献缺乏根据各种福利标准对ART的财政待遇进行全面分析.
研究的目的:
- 为了确定最优的财政待遇 (税收/补贴) 的ART.
- 分析不同社会福利标准如何影响ART税收政策.
- 研究个人异质性 (生育能力,工资) 在ART政策设计中的作用.
主要方法:
- 一个经济体的经济建模与异质个体.
- 在实用主义和后期平等主义福利职能下对最佳税收的分析.
- 包含不对称的信息,以解决激励措施的兼容性.
主要成果:
- 功利主义是根据生育能力和工资重新分配的,而不是父母的地位.
- 后期的平等主义从父母重新分配到没有孩子的个体,从高生育率到低生育率的个体.
- 在不对称的信息下,实用主义政策可能对低生育率/低生产率个体征税或补贴ART;后期平等主义总是建议边际ART税收.
结论:
- 最佳的ART财政政策取决于所选择的社会福利标准.
- 以后的平等主义需要重新分配以减轻与ART和无子女相关的成本和无用性.
- 解决信息不对称性对于设计有效的ART税收和补贴计划至关重要.
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