Koskela, Erkki (contributor); Schöb, Ronnie (contributor) - 2004 - [Elektronische Ressource]
, the relationship
between the social welfare and a marginal introduction of capital income tax can be presented
as …-linear labour tax. Of
11 Optimal Capital Taxation
course, the existence of a non-linear income tax may allow us to treat … labour differently in the
framework presented here. However, the tax system may allow for different income tax rates
for …