Optimal capital taxation revisited
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DOI: 10.1016/j.jmoneco.2019.09.015
Abstract: We revisit the question of how capital should be taxed. We allow for a rich set of tax instruments that consists of taxes widely used in practice, including consumption, dividend, capital, and labor income taxes.… read more here.
Keywords: capital taxed; taxation revisited; optimal capital; capital ... See more keywords
On optimal redistributive capital taxation
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DOI: 10.1111/jpet.12354
Abstract: This paper addresses conflicting results regarding the optimal taxation of capital income. Judd (1985) proves that in steady state there should be no taxation of capital income. Lansing (1999) studies a logarithmic example of one… read more here.
Keywords: redistributive capital; capital income; capital; capital taxation ... See more keywords