Aronsson, Thomas; Sjögren, Tomas; Witterblad, Mikael - Institutionen för Nationalekonomi, Umeå Universitet - 2008
This paper concerns optimal income and commodity taxation in a two-type overlapping generations model, where used … government is unable to directly control second-hand transactions via commodity taxation. A basic question is how the government … appearance of a second-hand market for used durable goods affects the optimal use of labor income and capital income taxation as …