Arbeitspapier
Rent taxation and its intertemporal welfare effects in a small open economy
Previous literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially prevailing tax mix is sufficiently skewed towards wage taxation.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 2158
- Klassifikation
-
Wirtschaft
Taxation and Subsidies: Incidence
Fiscal Policy
International Economic Order and Integration
- Thema
-
rent taxes
capitalization
transitional dynamics
labor supply
asset prices
Kapitalertragsteuer
Kapitalanlage
Grundbesitz
Arbeitsangebot
Generationenbeziehungen
Intertemporale Allokation
Optimale Verteilung
Wohlfahrtseffekt
Kleines-offenes-Land
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Koethenbuerger, Marko
Poutvaara, Panu
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2007
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Koethenbuerger, Marko
- Poutvaara, Panu
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2007
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