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Optimal income taxation when asset taxation is limited
Stockholms universitet, Samhällsvetenskapliga fakulteten, Institutet för internationell ekonomi. CESifo, Germany.
Rekke forfattare: 32016 (engelsk)Inngår i: Journal of Public Economics, ISSN 0047-2727, E-ISSN 1879-2316, Vol. 136, s. 14-29Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

Several frictions restrict the government's ability to tax assets. First, it is very costly to monitor trades on international asset markets. Second, agents can resort to nonobservable low-return assets such as cash, gold or foreign currencies if taxes on observable assets become too high. This paper shows that limitations in asset taxation have important consequences for the taxation of labor income. We study a simple dynamic moral hazard model of social insurance with observable and nonobservable saving decisions. We find that optimal labor income taxes become less progressive when the ability to tax savings is limited.

sted, utgiver, år, opplag, sider
2016. Vol. 136, s. 14-29
Emneord [en]
Optimal income taxation, Capital taxation, Progressivity
HSV kategori
Identifikatorer
URN: urn:nbn:se:su:diva-132008DOI: 10.1016/j.jpubeco.2016.02.003ISI: 000377316800002OAI: oai:DiVA.org:su-132008DiVA, id: diva2:952109
Tilgjengelig fra: 2016-08-11 Laget: 2016-07-05 Sist oppdatert: 2017-11-28bibliografisk kontrollert

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