Rent Taxation in a Small Open Economy:The Effect on Transitional Generations

We show that taxation of rents may yield an intergenerational Pareto-improvement in a smallopen economy provided tax revenues are earmarked to reduce wage taxes...

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Year of publication:	2007
Authors:	Köthenbürger, Marko ; Poutvaara, Panu
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Arbeitnehmer \| Kapitalisierung

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Extent:	142336 bytes 13 p. application/pdf
Series:	IZA - Forschungsinstitut zur Zukunft der Arbeit - Discussion Papers IZA Discussion Paper ; No. 2559 (2007)
Type of publication:	Book / Working Paper
Language:	English
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; F02 - International Economic Order; Economic Integration and Globalization: General ; H22 - Incidence ; Accounting and auditing. Other aspects ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005863334