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Economic effects of a personal capital income tax add-on to a consumption tax
Diamond, John W. (contributor);  … - 2007
Persistent link: https://www.econbiz.de/10003639726
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Economic effects of a personal capital-income tax add-on to a flat tax
Diamond, John W.; Zodrow, George R. - In: FinanzArchiv : European journal of public finance 63 (2007) 3, pp. 374-395
Persistent link: https://www.econbiz.de/10003577456
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Effizienz oder Gerechtigkeit? : ungleiche Einkommen, ungleiche Vermögen und optimale Steuern
Bierbrauer, Felix - In: Perspektiven der Wirtschaftspolitik : eine Zeitschrift … 17 (2016) 1, pp. 2-24
Persistent link: https://www.econbiz.de/10011487486
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Alternativen zur Einkommensteuer : Herbert Timm zum fünfundsiebzigsten Geburtstag gewidmet
Sinn, Hans-Werner - In: Steuersystem und wirtschaftliche Entwicklung : in Bonn …, (pp. 11-50). 1987
Persistent link: https://www.econbiz.de/10001307763
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By way of deduction : Schütz's essay on taxation
Prendergast, Christopher - In: The review of Austrian economics 14 (2001) 2/3, pp. 145-156
Persistent link: https://www.econbiz.de/10001608817
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Bör kapital- och arbetsinkomster beskattas lika?
Englund, Peter - In: Ekonomisk debatt 15 (1987) 3, pp. 197-205
Persistent link: https://www.econbiz.de/10001040481
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Optimal taxation of risky entrepreneurial capital
Boar, Corina; Knowles, Matthew T. - 2022
We study optimal taxation in a model with endogenous financial frictions, risky investment and occupational choice, where the distribution of wealth across entrepreneurs affects how efficiently capital is used. The planner chooses linear taxes on wealth, capital and labor income to maximize the...
Persistent link: https://www.econbiz.de/10013194281
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Optimal Taxation of Risky Entrepreneurial Capital
Boar, Corina; Knowles, Matthew P. - National Bureau of Economic Research - 2022
We study optimal taxation in a model with endogenous financial frictions, risky investment and occupational choice, where the distribution of wealth across entrepreneurs affects how efficiently capital is used. The planner chooses linear taxes on wealth, capital and labor income to maximize the...
Persistent link: https://www.econbiz.de/10013191056
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Dynamic taxation
Stantcheva, Stefanie - In: Annual review of economics 12 (2020), pp. 801-831
Persistent link: https://www.econbiz.de/10012404608
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Optimal taxation of risky entrepreneurial capital
Boar, Corina; Knowles, Matthew - In: Journal of public economics 234 (2024), pp. 1-15
Persistent link: https://www.econbiz.de/10015075492