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Why are capital income taxes so high?
Flodén, Martin (contributor) - 2006
reform that is funded mostly by higher taxes on labor income while households with little wealth would prefer a reform that … is funded mostly by high taxes on initial wealth. Pareto improving reforms typically exist, but the welfare gains of such … reforms are modest. -- optimal taxation ; inequality ; redistribution …
Persistent link: https://www.econbiz.de/10003298455
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A unified perspective on efficiency, redistribution, and public policy
Kaplow, Louis - 2020
taxation, commodity taxation, tax expenditures, externalities, public goods, capital income and wealth taxation, social …
Persistent link: https://www.econbiz.de/10012174286
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Taxation of pensions in Portugal : is there a rationale for a semi-dual income tax system?
Bravo, Jorge Miguel Ventura - 2016
The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...
Persistent link: https://www.econbiz.de/10011499817
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Extending taxation of interest and royalty income at source : an option to limit base erosion and profit shifting?
Finke, Katharina; Fuest, Clemens; Nusser, Hannah; … - 2014
would increase tax revenue in particular in high-tax countries. Revenue redistribution would only arise if withholding taxes …
Persistent link: https://www.econbiz.de/10010416288
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Capital Income Taxation and the Mirrlees Review
Apps, Patricia - 2012
The Mirrlees Review of the UK tax system, together with its companion volume of research papers, can be expected to influence future discussions of tax reform. Indeed, this can already be recognised in the Henry Review. As far as income taxation is concerned, the most substantive recommendation...
Persistent link: https://www.econbiz.de/10013104953
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A 150-year perspective on Swedish capital income taxation
DuRietz, Gunnar; Johansson, Dan; Stenkula, Mikael - 2014
and wealth taxation, in Sweden between 1862 and 2010. To illustrate the evolution, we present annual time-series data on …
Persistent link: https://www.econbiz.de/10010247436
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Taxation of the rich and the cost of raising tax revenue
Bjertnæs, Geir H. M. - 2023
Taxation of capital income and wealth designed to redistribute from the rich may harm small open economies with a … globalized capital market as investments are distorted. This study shows that raising tax revenue by taxing wealth is less costly … wealth. The explanation is that a recidence based tax on wealth collects tax revenue from wealthy investors without …
Persistent link: https://www.econbiz.de/10014280095
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Taxation of the rich and incentives for investments : the case of Norway
Bjertnæs, Geir H. M. - 2023
Taxation of capital income and wealth redistributes from the rich but may harm the Norwegian economy as business … wealth. A wealth tax without a discount for working capital combined with a tax rate on ordinary income equal to the …
Persistent link: https://www.econbiz.de/10014280096
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Redistribution and insurance with simple tax instruments
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10011283108
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Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015
Findeisen, Sebastian; Sachs, Dominik - 2015
provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results … bound on optimal taxes: even for welfare functions that do not value redistribution, marginal tax rates are positive for all …
Persistent link: https://www.econbiz.de/10011280819