haku: @author Pestieau, P. / yhteensä: 15
viite: 7 / 15
| Tekijä: | Boadway, R. Marchand, M. Pestieau, P. |
| Otsikko: | Redistribution with unobservable bequests: A case for taxing capital income |
| Lehti: | Scandinavian Journal of Economics
2000 : JUN, VOL. 102:2, p. 253-267 |
| Asiasana: | Taxation Tax evasion Capital Income distribution Models Theories |
| Kieli: | eng |
| Tiivistelmä: | The paper addresses the question of the optimal taxation of labour and interest income in an overlapping generations model with 2 unobservable characteristics, ability and inheritance. It is assumed realistically that saving can only be taxed anonymously, whereas the tax on labour earnings can be individualized and made nonlinear. In such a setting, it is shown that with-holding tax on interest income along with the nonlinear tax on labour income is desirable. The role of interest income taxation is to indirectly tax inherited wealth. |
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