Optimal Capital Income Taxation with Incomplete Markets, Borrowing Constraints, and Constant Discounting.

S-Tier
Journal: Journal of Political Economy
Year: 1995
Volume: 103
Issue: 6
Pages: 1158-75

Authors (1)

Score contribution per author:

8.043 = (α=2.01 / 1 authors) × 4.0x S-tier

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

Abstract

For a wide class of infinitely lived agent models, Christophe Chamley (1986) has shown that the optimal capital income tax rate is zero in the long run. Robert E. Lucas (1990) has argued that, for the U.S. economy, there is a significant welfare gain from switching to this policy. This paper shows that, for the Bewley class of models with incomplete insurance markets and borrowing constraints, the optimal tax rate on capital income is positive, even in the long run. Therefore, cutting the capital income tax to zero may well lead to welfare losses. Copyright 1995 by University of Chicago Press.

Technical Details

RePEc Handle
repec:ucp:jpolec:v:103:y:1995:i:6:p:1158-75
Journal Field
General
Author Count
1
Added to Database
2026-01-24