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Optimal Redistributive Wealth Taxation When Wealth is More than Just Capital
Franks, Max - 2020
We show how normative standpoints determine optimal taxation of wealth. Since wealth is not equal to capital, we find very different welfare implications of land rent-, bequest- and capital taxation. It is mainly land rents that should be taxed. We develop an overlapping generations model with...
Persistent link: https://www.econbiz.de/10012841621
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Gini and Optimal Income Taxation by Rank
Simula, Laurent - 2020
trade-off between size and inequality using the Gini or related families of positional indices. The key idea is that when …
Persistent link: https://www.econbiz.de/10012839709
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Bunching and Rank-Dependent Optimal Income Taxation
Simula, Laurent - 2020
(1987) and weights agree with the Lorenz quasi-ordering. Gini, S-Gini, and a class putting more emphasis on inequality in … for the maximin, Gini, and "illfare-ranked single-series Ginis". We then turn to a discrete population setting, and …
Persistent link: https://www.econbiz.de/10012827661