Optimal Flat-Rate Taxes on Capital--A Re-examination of Lucas' Supply Side Model.

C-Tier
Journal: Oxford Economic Papers
Year: 2000
Volume: 52
Issue: 2
Pages: 289-305

Authors (2)

Gruner, Hans Peter (not in RePEc) Heer, Burkhard (Universität Augsburg)

Score contribution per author:

0.503 = (α=2.01 / 2 authors) × 0.5x C-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

We examine the transitional dynamics of Lucas' supply side model of the US economy in order to specify the effects of capital taxation on economic growth and welfare. We restrict the analysis to policy plans characterized by constant capital taxes and require the government to maintain a balanced budget. Under these restrictions, the optimal tax rate on capital is shown to be positive and sensitive to the government expenditure rule. Welfare can be further increased by the introduction of a tax on asset holdings. Copyright 2000 by Oxford University Press.

Technical Details

RePEc Handle
repec:oup:oxecpp:v:52:y:2000:i:2:p:289-305
Journal Field
General
Author Count
2
Added to Database
2026-02-02