Arbeitspapier
Capital Income Taxation and Household Production
The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal capital income taxation for this case.
- Language
-
Englisch
- Bibliographic citation
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Series: IZA Discussion Papers ; No. 9607
- Classification
-
Wirtschaft
Taxation and Subsidies: Incidence
Household Production and Intrahousehold Allocation
- Subject
-
optimal capital taxation
household production
- Event
-
Geistige Schöpfung
- (who)
-
Apps, Patricia
Rees, Ray
- Event
-
Veröffentlichung
- (who)
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Institute for the Study of Labor (IZA)
- (where)
-
Bonn
- (when)
-
2015
- Handle
- Last update
-
10.03.2025, 11:44 AM CET
Data provider
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Apps, Patricia
- Rees, Ray
- Institute for the Study of Labor (IZA)
Time of origin
- 2015
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