Capital income taxation and the Atkinson–Stiglitz theorem

Firouz Gahvari, Luca Micheletto

Research output: Contribution to journalArticlepeer-review

Abstract

Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.

Original languageEnglish (US)
Pages (from-to)86-89
Number of pages4
JournalEconomics Letters
Volume147
DOIs
StatePublished - Oct 1 2016

Keywords

  • Capital income taxation
  • Nonlinear labor income taxation
  • Redistribution

ASJC Scopus subject areas

  • Finance
  • Economics and Econometrics

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