haku: @author Fuest, C. / yhteensä: 10
viite: 8 / 10
Tekijä: | Fuest, C. Huber, B. |
Otsikko: | Labor and capital income taxation, fiscal competition, and the distribution of wealth |
Lehti: | Journal of Public Economics
2001 : JAN, VOL. 79:1, p. 71-91 |
Asiasana: | CAPITAL INCOME TAX DISTRIBUTION OF WEALTH WEALTH TAX |
Vapaa asiasana: | FISCAL COMPETITION |
Kieli: | eng |
Tiivistelmä: | 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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