haku: @author Pestieau, P. / yhteensä: 15
viite: 3 / 15
| Tekijä: | Cremer, H. Pestieau, P. Rochet, J.-C. |
| Otsikko: | Capital income taxation when inherited wealth is not observable |
| Lehti: | Journal of Public Economics
2003 : OCT, VOL. 87:11, p. 2475-2490 |
| Asiasana: | Capital income tax Inheritance |
| Vapaa asiasana: | Wealth tax |
| Kieli: | eng |
| Tiivistelmä: | The authors study the optimal tax policy when two instruments are available: a non-linear (wage) income tax and a proportional tax on capital income. They show that the second instrument ought to be used but that the tax rate is not necessarily positive. However, a positive tax rate is more likely when there is a positive correlation between inherited wealth and innate ability. |
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