کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5058076 | 1476616 | 2016 | 4 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Capital income taxation and the Atkinson-Stiglitz theorem
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موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
- We consider the role of financial system and money holdings in an optimal tax model.
- Labor market productivity is heterogeneous across agents, and so are wage rates.
- The rate of return on total savings, including cash, is heterogeneous across agents.
- The labor income tax is nonlinear and is optimally chosen.
- Capital income taxation is required even if individual preferences are separable.
Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Economics Letters - Volume 147, October 2016, Pages 86-89
Journal: Economics Letters - Volume 147, October 2016, Pages 86-89
نویسندگان
Firouz Gahvari, Luca Micheletto,