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Resultats globals: 3 registres trobats en 0.02 segons.
Articles, 1 registres trobats
Documents de recerca, 2 registres trobats
Articles 1 registres trobats  
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55 p, 314.9 KB Taxing Capital? Not a Bad Idea After All! / Conesa, Juan Carlos (Universitat Autònoma de Barcelona. Departament d'Economia i d'Història Econòmica) ; Kitao, Sagiri (University of Southern California. Marshall School of Business) ; Krueger, Dirk (University of Pennsylvania. Department of Economics)
We quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks and permanent productivity differences of households. [...]
2009 - 10.1257/aer.99.1.25
The American economic review, Vol. 99 (1) (2009), p. 25-48
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Documents de recerca 2 registres trobats  
1.
30 p, 364.4 KB Ramsey taxation in the global economy / Chari, V. V. ; Nicolini, Juan Pablo ; Teles, Pedro
We study cooperative optimal Ramsey equilibria in the open economy, addressing classic policy questions: Should restrictions be placed to free trade and capital mobility? Should capital income be taxed? Should goods be taxed based on origin or destination? What are desirable border adjustments? How can a Ramsey allocation be implemented with residence-based taxes on assets? We characterize optimal wedges and analyse alternative policy implementations.
The ADEMU Working Paper Series is being supported by the European Commission Horizon 2020 European Union funding for Research & Innovation, grant agreement No 649396.
2018 (ADEMU Working Paper Series ; 84)  
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2.
31 p, 283.0 KB Capital taxation and globalization / Correia, Isabel (Banco de Portugal)
The decline of capital taxation is associated with efficiency gains. We show that, when agents are heterogeneous, equity concerns can change the policy recommendation driven by efficiency. Given the empirical evidence on the roots of heterogeneity inside each country, either in/ndeveloping or developed economies, the elimination of capital taxation would lead always to a decline in inequality and to an increase of welfare of the poorest, in a small open economy acting unilaterally. [...]
The ADEMU Working Paper Series is being supported by the European Commission Horizon 2020 European Union funding for Research & Innovation, grant agreement No 649396.
2015 (ADEMU Working Paper Series ; 19)  
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