Aronsson, Thomas; Dalin, Torbjörn; Sjögren, Tomas - Institutionen för Nationalekonomi, Umeå Universitet - 2004
This paper concerns redistribution and optimal taxation in an OLG model with two employed ability-types. We assume that …. As such, dynamic models may provide insights with respect to labor income taxation, which are not easily gained in static … the second best optimum, imperfect competition in the labor market may, itself, justify capital income taxation. …