Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.
Capital income taxation and the Atkinson–Stiglitz theorem
MICHELETTO, LUCA
2016
Abstract
Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.
File in questo prodotto:
| File | Dimensione | Formato | |
|---|---|---|---|
|
AS160717.pdf
non disponibili
Descrizione: Versione del paper accettata per la pubblicazione
Tipologia:
Documento in Pre-print (Pre-print document)
Licenza:
NON PUBBLICO - Accesso privato/ristretto
Dimensione
121.65 kB
Formato
Adobe PDF
|
121.65 kB | Adobe PDF | Visualizza/Apri |
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
