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| Tekijä: | Domeij, D. Heathcote, J. |
| Otsikko: | On the distributional effects of reducing capital taxes |
| Lehti: | International Economic Review
2004 : MAY, VOL. 45:2, p. 523-554 |
| Asiasana: | Capital taxation Household economics Welfare economics |
| Kieli: | eng |
| Tiivistelmä: | It is asked in this paper, whether household heterogeneity and market incompleteness have quantitatively important implications for the welfare effects of tax changes. A representative-agent economy is compared to an economy in which households face idiosyncratic uninsurable income risk. The income process is consistent with empirical estimates and implies a realistic wealth distribution. |
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