Optimum taxation of interest and imputed rent from consumer durable goods

A simple two-period model is set up to carry out a normative analysis of the taxation of interest income and imputed rent from consumer durable goods. It is demonstrated how the optimum structure of this capital income taxation depends on savings and investment elasticities and cross effects with the labour market when labour income is also taxed.

MoreLess

Year of publication:	1990
Authors:	Christiansen, Vidar
Published in:	Finnish Economic Papers. - Taloustieteellinen Yhdistys. - Vol. 3.1990, 2, p. 156-160
Publisher:	Taloustieteellinen Yhdistys

freely available

Full text |

More access options

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008461664