Optimal Taxation of Capital Income with Heterogeneous Rates of Return

被引:2
作者
Gerritsen, Aart
Jacobs, Bas
Spiritus, Kevin
Rusu, Alexandra, V
机构
[1] Erasmus Univ, Rotterdam, Netherlands
[2] Vrije Univ Amsterdam, Amsterdam, Netherlands
[3] Org Econ Cooperat & Dev, Paris, France
关键词
OPTIMAL TAX THEORY; REDISTRIBUTIVE TAXATION; COMMODITY TAXATION; FINANCIAL LITERACY; FISCAL-POLICY; LIFE-CYCLE; WEALTH; DESIRABILITY; CONSTRAINTS; DESIGN;
D O I
10.1093/ej/ueae083
中图分类号
F [经济];
学科分类号
02 ;
摘要
引用
收藏
页码:180 / 211
页数:32
相关论文
共 104 条
[1]   The Age of Reason: Financial Decisions over the Life Cycle and Implications for Regulation [J].
Agarwal, Sumit ;
Gabaix, Xavier ;
Driscoll, John C. ;
Laibson, David .
BROOKINGS PAPERS ON ECONOMIC ACTIVITY, 2009, (02) :51-117
[3]  
[Anonymous], 1848, Principles of Political Economy
[4]   DESIGN OF TAX STRUCTURE - DIRECT VERSUS INDIRECT TAXATION [J].
ATKINSON, AB ;
STIGLITZ, JE .
JOURNAL OF PUBLIC ECONOMICS, 1976, 6 (1-2) :55-75
[5]   WELFARE IMPLICATIONS OF THE TAXATION OF SAVINGS [J].
ATKINSON, AB ;
SANDMO, A .
ECONOMIC JOURNAL, 1980, 90 (359) :529-549
[6]   Top Incomes in the Long Run of History [J].
Atkinson, Anthony B. ;
Piketty, Thomas ;
Saez, Emmanuel .
JOURNAL OF ECONOMIC LITERATURE, 2011, 49 (01) :3-71
[7]   Consumption and Saving: Models of Intertemporal Allocation and Their Implications for Public Policy [J].
Attanasio, Orazio P. ;
Weber, Guglielmo .
JOURNAL OF ECONOMIC LITERATURE, 2010, 48 (03) :693-751
[8]   Rich Pickings? Risk, Return, and Skill in Household Wealth [J].
Bach, Laurent ;
Calvet, Laurent E. ;
Sodini, Paolo .
AMERICAN ECONOMIC REVIEW, 2020, 110 (09) :2703-2747
[9]  
Banks James, 2010, Dimensions of Tax Design: The Mirrlees Review, P548
[10]   Out of sight, out of mind: The effects of expenses on mutual fund flows [J].
Barber, BM ;
Odean, T ;
Zheng, L .
JOURNAL OF BUSINESS, 2005, 78 (06) :2095-2119