The Distributional Consequences of Tax Reforms Under Capital–Skill Complementarity

C-Tier
Journal: Economica
Year: 2014
Volume: 81
Issue: 324
Pages: 747-767

Score contribution per author:

0.335 = (α=2.01 / 3 authors) × 0.5x C-tier

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

Abstract

type="main" xml:id="ecca12087-abs-0001"> <p>This paper analyses wage inequality and the welfare effects of changes in capital and labour income tax rates for different types of agents. To achieve this, we develop a model that allows for capital–skill complementarity given non-uniform distributions of asset holdings and labour skills. We find that capital tax reductions lead to the highest aggregate welfare gains but are skill-biased and thus increase inequality. However, our analysis also shows that the inequality effects of capital tax reductions are lower over the transition period compared with the long run.

Technical Details

RePEc Handle
repec:bla:econom:v:81:y:2014:i:324:p:747-767
Journal Field
General
Author Count
3
Added to Database
2026-01-25