Optimal labor income taxation with the dividend effect

被引：1

作者：

Kushnir, Alexey ^{[1
]}

Zubrickas, Robertas ^{[2
,3
]}

机构：

[1] Carnegie Mellon Univ, Tepper Sch Business, Pittsburgh, PA USA

[2] Univ Bath, Dept Econ, Bath, England

[3] Vilnius Univ, Fac Econ & Business Adm, Vilnius, Lithuania

来源：

ECONOMIC THEORY | 2024年 / 78卷 / 04期

关键词：

Income tax policy; Inequality; Dividends; Market structure; H21; H23; D43; MARKET POWER; TAX; DESIGN;

D O I：

10.1007/s00199-024-01578-5

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The unequal distribution of dividends implies the unequal distribution of the profit share of workers' product of labor. In a Mirrleesian framework when dividends cannot be expropriated, we show that a progressive distribution of dividends creates a positive dividend effect on labor income taxes. Our numerical simulations show the dividend effect to be approximately four percentage points. We analyze the dividend effect under different market structures and its interplay with other forms of taxation.

引用

页码：1169 / 1201

页数：33

共 44 条

[1] Optimal income taxation when asset taxation is limited [J].