Capital income taxation and the Atkinson–Stiglitz theorem

C-Tier
Journal: Economics Letters
Year: 2016
Volume: 147
Issue: C
Pages: 86-89

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

Accounting for the role of financial system and money holdings in an optimal nonlinear income tax model, we argue that capital income taxation is a non-redundant policy tool even if individual preferences are separable between leisure and other goods.

Technical Details

RePEc Handle
repec:eee:ecolet:v:147:y:2016:i:c:p:86-89
Journal Field
General
Author Count
2
Added to Database
2026-01-25