search query: @indexterm Wealth tax / total: 17
reference: 3 / 17
Author: | Fuest, C. Huber, B. |
Title: | Labor and capital income taxation, fiscal competition, and the distribution of wealth |
Journal: | Journal of Public Economics
2001 : JAN, VOL. 79:1, p. 71-91 |
Index terms: | CAPITAL INCOME TAX DISTRIBUTION OF WEALTH WEALTH TAX |
Freeterms: | FISCAL COMPETITION |
Language: | eng |
Abstract: | This paper studies optimum income taxation in a small open economy where households differ with respect to their endowments with wealth. |
SCIMA