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- Q17073290 subject Q6903429.
- Q17073290 subject Q6916619.
- Q17073290 subject Q8832156.
- Q17073290 abstract "Optimal capital income taxation is a subarea of optimal tax theory which refers to the study of designing a tax on capital income thus that a given economic criterion like utility is optimized. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption. Consequently, a capital income tax results in the distortion of individuals' saving and consumption behavior as individuals substitute the more heavily-taxed future consumption with current consumption. Due to these distortions, zero taxation of capital income might be optimal, a result postulated by the Atkinson-Stiglitz theorem (1976) and the Chamley-Judd zero capital income tax result (1985/1986). Subsequent work on optimal capital income taxation has elucidated the assumptions underlying the theoretical optimality of a zero capital income tax and advanced diverse arguments for a positive (or negative) optimal capital tax.".
- Q17073290 wikiPageWikiLink Q109570.
- Q17073290 wikiPageWikiLink Q1133042.
- Q17073290 wikiPageWikiLink Q17014083.
- Q17073290 wikiPageWikiLink Q30.
- Q17073290 wikiPageWikiLink Q33.
- Q17073290 wikiPageWikiLink Q3516321.
- Q17073290 wikiPageWikiLink Q3710446.
- Q17073290 wikiPageWikiLink Q466707.
- Q17073290 wikiPageWikiLink Q467205.
- Q17073290 wikiPageWikiLink Q622657.
- Q17073290 wikiPageWikiLink Q647525.
- Q17073290 wikiPageWikiLink Q6903429.
- Q17073290 wikiPageWikiLink Q6916619.
- Q17073290 wikiPageWikiLink Q8832156.
- Q17073290 comment "Optimal capital income taxation is a subarea of optimal tax theory which refers to the study of designing a tax on capital income thus that a given economic criterion like utility is optimized. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption.".
- Q17073290 label "Optimal capital income taxation".