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Optimal capital taxation and consumer uncertainty
Svec, Justin - 2011
Persistent link: https://www.econbiz.de/10010436913
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … income levels. Optimal capital taxes are significant and yield sizable welfare gains; in particular if labor income taxes are …
Persistent link: https://www.econbiz.de/10011283108
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - In: Journal of public economics 146 (2017), pp. 58-78
Persistent link: https://www.econbiz.de/10011823402
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Efficient taxation of capital income under uncertainty
Ahsan, Syed M. - 1989
Persistent link: https://www.econbiz.de/10000126562
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Optimal income taxation with a risky asset : the triple income tax ; presented at CESifo Venice Summer Institute, workshop on "The Future of Capital Income Taxation", July 2006
Schindler, Dirk - 2006
We show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return, that an interest-adjusted income tax is optimal. This tax leaves a riskless component of interest income tax free and taxes the excess return with a special tax rate. There is no...
Persistent link: https://www.econbiz.de/10003387591
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Optimal capital taxation and consumer uncertainty
Chahrour, Ryan; Svec, Justin - In: Journal of macroeconomics 41 (2014), pp. 178-198
Persistent link: https://www.econbiz.de/10010514742
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
Persistent link: https://www.econbiz.de/10011300216
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Optimal capital taxation and consumer uncertainty
Chahrour, Ryan; Svecy, Justin - 2014
Persistent link: https://www.econbiz.de/10010337699
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Taxing capital is a good idea : the role of idiosyncratic risk in an OLG model
Hiraguchi, Ryoji; Shibata, Akihisa - In: Journal of economic dynamics & control 52 (2015), pp. 258-269
Persistent link: https://www.econbiz.de/10011474203
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Shall we tax the risk premium?
Hilgers, Bodo (contributor); Schindler, Dirk (contributor) - 2002
Should the realized risk premium be taxed or not? In a simple two asset portfolio model we analyze the optimal taxation rule when the economy faces aggregate risk. We show in an appropriate designed tax system, that the risk premium of the risky asset should be fully taxed if the households are...
Persistent link: https://www.econbiz.de/10002527360