Wealth-in-Utility and the Optimal Capital Taxation

This study revisits the Chamley-Judd zero capital taxation result in a model with wealth-in-utility. I prove that when wealth is contained in the utility function, the optimal capital income tax rate is positive in the steady state

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Year of publication:	[2022]
Authors:	Yi, Gang
Publisher:	[S.l.] : SSRN
Subject:	Theorie \| Theory \| Kapitalertragsteuer \| Capital income tax \| Optimale Besteuerung \| Optimal taxation

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Extent:	1 Online-Ressource (8 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: EL53739
Other identifiers:	10.2139/ssrn.4020783 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013307430