Optimal Capital Income Taxation and Redistribution


Ludden, Ulrike


URL: http://www.vwl.uni-mannheim.de/gk/wp/gkwp-1999-10....
Document Type: Working paper
Year of publication: 1999
The title of a journal, publication series: GK Working Paper Series
Volume: 99-10
Place of publication: Mannheim
Publication language: English
Institution: School of Law and Economics > Graduiertenkolleg VWL/BWL
Subject: 330 Economics
Abstract: This paper studies the effects of agent heterogeneity on optimal capital income tax rates. In a two period model with arbitrarily many heterogeneous agents, we explicitly derive the welfare effects of taxation depending on the distribution of the agents' characteristics. In particular, we show that the sign of the optimal capital income tax rate depends not on the extent of inequality in goods endowments and productivities each by itself, but on a measure of inequality in their joint distribution.

Dieser Eintrag ist Teil der Universitätsbibliographie.




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Ludden, Ulrike (1999) Optimal Capital Income Taxation and Redistribution. GK Working Paper Series Mannheim 99-10 [Working paper]


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