Welfare-improving consumption tax in the presence of a wage tax under idiosyncratic returns from investment and incomplete markets
Year of publication: |
September 2018
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Authors: | Naitō, Hisahiro |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 74.2018, 3, p. 361-375
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Subject: | incomplete capital market | risk sharing | consumption tax | optimal taxation | Theorie | Theory | Verbrauchsteuer | Excise tax | Unvollkommener Markt | Incomplete market | Finanzmarkt | Financial market | Optimale Besteuerung | Optimal taxation | Lohnsteuer | Wage tax | Kapitalertragsteuer | Capital income tax | Steuerwirkung | Tax effects | Risiko | Risk |
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