Redistribution with unobservable bequests : a case for taxing capital income
Year of publication: |
2000
|
---|---|
Authors: | Boadway, Robin W. ; Marchand, Maurice G. ; Pestieau, Pierre |
Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 102.2000, 2, p. 253-267
|
Subject: | Kapitalertragsteuer | Capital income tax | Steuerflucht | Cross-border tax evasion | Overlapping Generations | Overlapping generations | Theorie | Theory |
-
Hiraguchi, Ryōji, (2023)
-
Climate policy enhances efficiency : a macroeconomic portfolio effect
Siegmeier, Jan, (2015)
-
Conspicuous consumption and overlapping generations
Wendner, Ronald, (2009)
- More ...
-
Towards a theory of the direct-indirect tax mix
Boadway, Robin W., (1992)
-
Towards a theory of the direct-indirect tax mix
Boadway, Robin W., (1992)
-
Optimal linear income taxation in models with occupational choice
Boadway, Robin W., (1990)
- More ...