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6,103
Optimal taxation of capital income in general equilibrium with infinite lives
- ECONOMETRICA
, 1986
"... ..."
Optimal Taxation of Capital Income in
, 2007
"... This paper studies the issue of the efficient taxation of capital in-come in intertemporal optimizing models with infinite horizons and endogenous population growth. We discover that, in the steady state, the optimal capital income tax is negative when the economy is closed. Instead, in a small open ..."
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This paper studies the issue of the efficient taxation of capital in-come in intertemporal optimizing models with infinite horizons and endogenous population growth. We discover that, in the steady state, the optimal capital income tax is negative when the economy is closed. Instead, in a small
Optimal Capital Income Taxation and Redistribution
, 2000
"... This paper studies the effects of agent heterogeneity on optimal capital income tax rates. In a two period model with... ..."
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Cited by 2 (0 self)
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This paper studies the effects of agent heterogeneity on optimal capital income tax rates. In a two period model with...
Capital Income Taxation in Burundi
"... This paper analyzes the taxation of capital income in Burundi by performing calculations of the marginal effective tax rates (METRs) on a wide variety of alternative investments under the current tax system. The calculations identify the individual and cumulative effects of (i) the business and indi ..."
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This paper analyzes the taxation of capital income in Burundi by performing calculations of the marginal effective tax rates (METRs) on a wide variety of alternative investments under the current tax system. The calculations identify the individual and cumulative effects of (i) the business
2007): “Optimal Capital Income Taxation
- NBER Working Papers 13354, National Bureau of Economic Research, Inc
"... In an economy with identical infinitely-lived households that obtain utility from leisure as well as consumption, Chamley (1986) and Judd (1985) have shown that the optimal tax system to pay for an exogenous stream of government purchases involves a zero tax rate on capital in the long run. Tax reve ..."
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Cited by 4 (0 self)
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revenue is collected by a distortionary tax on labor income. Extending the results of Hall and Jorgenson (1971) to general equilibrium, I show that if purchasers of capital are permitted to deduct capital expenditures from taxable capital income, then a constant tax rate on capital income is non
Optimal Capital Income Taxation with Housing ∗
, 2008
"... I quantitatively study the optimal capital income taxation in the general equilibrium overlapping generations model with uninsurable idiosyncratic income shocks and with housing and financial assets. Following key characteristics of housing are explicitly modeled: (i) housing is held for the dual pu ..."
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Cited by 4 (0 self)
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I quantitatively study the optimal capital income taxation in the general equilibrium overlapping generations model with uninsurable idiosyncratic income shocks and with housing and financial assets. Following key characteristics of housing are explicitly modeled: (i) housing is held for the dual
Optimal capital income taxation and redistribution
, 2000
"... This paper studies the e ects of agent heterogeneity on optimal capital income tax rates. In a two period model with arbitrarily many heterogeneous agents, we explicitly derive the welfare e ects of taxation depending on the distribution of the agents ' characteristics. In particular, we show t ..."
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Cited by 1 (0 self)
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This paper studies the e ects of agent heterogeneity on optimal capital income tax rates. In a two period model with arbitrarily many heterogeneous agents, we explicitly derive the welfare e ects of taxation depending on the distribution of the agents ' characteristics. In particular, we show
The Future of Capital Income Taxation
- Fiscal Studies
, 2006
"... for helpful discussions and suggestions. ..."
Capital Income Taxation and Risk-Sharing
, 2007
"... In this paper I examine the role of capital income taxation in providing risk-sharing in an economy characterized by uninsurable idiosyncratic uncertainty and borrowing constraints. I show that the introduction of a capital income tax system in this economy leads to a reduction in precautionary savi ..."
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In this paper I examine the role of capital income taxation in providing risk-sharing in an economy characterized by uninsurable idiosyncratic uncertainty and borrowing constraints. I show that the introduction of a capital income tax system in this economy leads to a reduction in precautionary
Capital Income Taxation and Specialization
, 2006
"... Unless free international lending/borrowing is allowed, domestic sav-ing equals domestic investment and hence saving and investment taxes have the identical effect, as is the case in a closed-economy context. However, if it is allowed, households can accumulate foreign assets be-sides domestic capit ..."
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capital and hence saving and investment are separated, causing the two taxes to have different effects. Using a two-sector growth model, we show that the two taxes generate completely differ-ent effects on industrial structure. The investment tax always shrinks the capital-intensive sector whereas
Results 1 - 10
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6,103
