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| 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. |
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