Capital Income Taxation and Household Production

The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal capital income taxation for this case

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Year of publication:	2016
Authors:	Apps, Patricia F.
Other Persons:	Rees, Ray (contributor)
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Kapitalertragsteuer \| Capital income tax \| Theorie \| Theory \| Haushaltsproduktion \| Household production \| Zeitverwendung \| Time use

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Extent:	1 Online-Ressource (11 p)
Series:	IZA Discussion Paper ; No. 9607
Type of publication:	Book / Working Paper
Language:	English
Other identifiers:	10.2139/ssrn.2713028 [DOI]
Classification:	H22 - Incidence ; D13 - Household Production and Intrahouse Allocation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013001866