Arbeitspapier

Rent taxation in a small open economy: the effect on transitional generations

We show that taxation of rents may yield an intergenerational Pareto-improvement in a small open economy provided tax revenues are earmarked to reduce wage taxes. Previous literature has shown that rent taxation benefits current young and future generations, while we show that it also benefits the current old generation when the initially prevailing tax mix is sufficiently skewed towards wage taxation.

Language
Englisch

Bibliographic citation
Series: IZA Discussion Papers ; No. 2559

Classification
Wirtschaft
Subject
Gesetzliche Rentenversicherung
Einkommensteuer
Arbeitsangebot
Generationenbeziehungen
Intertemporale Allokation
Theorie

Event
Geistige Schöpfung
(who)
Koethenbuerger, Marko
Poutvaara, Panu
Event
Veröffentlichung
(who)
Institute for the Study of Labor (IZA)
(where)
Bonn
(when)
2007

Handle
URN
urn:nbn:de:101:1-20080425370
Last update
10.03.2025, 11:45 AM CET

Data provider

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Object type

  • Arbeitspapier

Associated

  • Koethenbuerger, Marko
  • Poutvaara, Panu
  • Institute for the Study of Labor (IZA)

Time of origin

  • 2007

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