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Accounting for the "disconnectedness" of the economy in OLG models : a case for taxing capital income
Spataro, Luca; De Bonis, Valeria - In: Economic modelling 25 (2008) 3, pp. 411-421
Persistent link: https://www.econbiz.de/10003724863
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Estate and capital gains taxation : efficiency and political economy considerations
Aura, Saku - 2004
In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax. The results of this analysis add to the conventional wisdom about capital income taxation: while it is true that in the...
Persistent link: https://www.econbiz.de/10002127085
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Evaluation of interest tax policies in a model of finance and growth
Chen, Been-lon; Chiang, Yeong-yuh; Wang, Ping - In: Journal of macroeconomics 27 (2005) 3, pp. 533-552
Persistent link: https://www.econbiz.de/10003113737
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Internationale und intertemporale Effekte der Kapitaleinkommensbesteuerung
Keuschnigg, Christian - In: Monetäre Konfliktfelder der Weltwirtschaft : in …, (pp. 245-264). 1991
Persistent link: https://www.econbiz.de/10001311353
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Increasing the capital income tax may lead to faster growth
Uhlig, Harald - In: European economic review : EER 40 (1996) 8, pp. 1521-1540
Persistent link: https://www.econbiz.de/10001208149
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Taxation in an overlapping generations model with human capital
Yakita, Akira - In: International tax and public finance 8 (2001) 5/6, pp. 775-792
Persistent link: https://www.econbiz.de/10001636403
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Optimal taxation in infinitely-lived agent and overlapping generations models : a review
Erosa, Andrés; Gervais, Martin - In: Economic quarterly 87 (2001) 2, pp. 23-44
Persistent link: https://www.econbiz.de/10001610114
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Distribution de la richesse, bien-être social et politiques fiscales dans un modèle à générations imbriquées
Catania, Sandrine - In: Annales d'économie et de statistique (2000), pp. 109-124
Persistent link: https://www.econbiz.de/10001534644
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Tax policy, housing and the labour market : an intertemporal simulation approach
Hougaard Jensen, Svend Erik (contributor) - In: Economic modelling 13 (1996) 3, pp. 355-382
Persistent link: https://www.econbiz.de/10001204684
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Taxation and the intergenerational transmission of human capital
Hendricks, Lutz - In: Journal of economic dynamics & control 27 (2003) 9, pp. 1639-1662
Persistent link: https://www.econbiz.de/10001745293