Arbeitspapier
On the equivalence between labor and consumption taxation
This article studies the equivalence between labor and consumption taxes in a stochastic context, where the government can undertake an active portfolio management strategy by investing in both risk-free and risky assets. Using a two-period model we show that such taxes let consumers make the same decisions, and can finance the same amount of government spending in each period.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 2593
- Klassifikation
-
Wirtschaft
Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
- Thema
-
Consumption and labor taxation
equivalence
risk
Lohnsteuer
Verbrauchsteuer
Öffentliche Einnahmen
Öffentliche Ausgaben
Risiko
Stochastischer Prozess
Portfolio-Management
Theorie
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Panteghini, Paolo M.
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2009
- Handle
- Letzte Aktualisierung
- 10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
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Objekttyp
- Arbeitspapier
Beteiligte
- Panteghini, Paolo M.
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2009
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