Non-Linear Capital Taxation Without Commitment
REVIEW OF ECONOMIC STUDIES(2012)
摘要
We study efficient non-linear taxation of labour and capital in a dynamic Mirrleesian model incorporating political economy constraints. Policies are chosen sequentially over time, without commitment. Our main result is that the marginal tax on capital income is progressive, in the sense that richer agents face higher marginal tax rates.
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关键词
Capital taxation, Political economy, Progressivity, Mirrlees, H21, D72, D86, E61
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