scholarly journals Rising Allowances, Rising Rates: A Tinbergen Rule for Capital Taxation

2021 ◽  
Author(s):  
Marius Clemens ◽  
Werner Röger
Keyword(s):  
Capital Taxation

The Mirage of Mark-to-Market: Distributive Justice and Alternatives to Capital Taxation

2019 ◽  
Author(s):  
Charles Delmotte ◽  
Nick Cowen
Keyword(s):  
Distributive Justice ◽  
Capital Taxation

scholarly journals A Simpler Theory of Optimal Capital Taxation

2016 ◽  
Author(s):  
Emmanuel Saez ◽  
Stefanie Stantcheva
Keyword(s):  
Capital Taxation ◽  
Optimal Capital

A NOTE ON OPTIMAL CAPITAL TAXATION WITH PREFERENCE EXTERNALITIES

2018 ◽  
Vol 24 (3) ◽  
pp. 729-746 ◽  
Author(s):  
Cheng-Wei Chang ◽  
Ching-Chong Lai
Keyword(s):  
The United States ◽  
Income Taxes ◽  
Income Taxation ◽  
Capital Taxation ◽  
Neoclassical Growth Model ◽  
Factor Income ◽  
Status Seeking ◽  
Capital Tax ◽  
Optimal Capital ◽  
Neoclassical Growth

This paper extends the Chamley–Judd framework by introducing preference externalities in a neoclassical growth model, and finds that the optimal capital tax increases with the extent of social-status seeking or negative leisure externalities. Furthermore, this paper finds that differences in leisure externalities lead to a distinct impact on optimal factor income taxes, and hence may serve as a plausible vehicle to explain the empirical differences in factor income taxation in the United States and Europe.

scholarly journals Capital Taxation, Long-Run Growth and Bequests

2009 ◽  
Author(s):  
Lars Kunze
Keyword(s):  
Capital Taxation ◽  
Long Run

SOME THOUGHTS ON CAPITAL TAXATION

1980 ◽  
Vol 31 (3) ◽  
pp. 381-397 ◽  
Author(s):  
G. H. Peters
Keyword(s):  
Capital Taxation

scholarly journals Short-run and long-run effects of capital taxation on innovation and economic growth

2017 ◽  
Vol 53 ◽  
pp. 207-221 ◽  
Author(s):  
Ping-ho Chen ◽  
Angus C. Chu ◽  
Hsun Chu ◽  
Ching-chong Lai
Keyword(s):  
Economic Growth ◽  
Capital Taxation ◽  
Long Run ◽  
Short Run

scholarly journals Approaches to Efficient Capital Taxation: Leveling the Playing Field vs.Living by the Golden Rule

10.3386/w3559 ◽  
1990 ◽  
Author(s):  
Lawrence Goulder ◽  
Philippe Thalmann
Keyword(s):  
Golden Rule ◽  
Capital Taxation ◽  
Playing Field

scholarly journals Optimal Capital Taxation for Time-Nonseparable Preferences

2013 ◽  
Author(s):  
Sebastian Koehne ◽  
Moritz Kuhn
Keyword(s):  
Capital Taxation ◽  
Nonseparable Preferences ◽  
Optimal Capital

scholarly journals How Do Tax Incentives Affect Investment and Productivity? Firm-Level Evidence from China

2019 ◽  
Vol 11 (3) ◽  
pp. 261-291 ◽  
Author(s):  
Yongzheng Liu ◽  
Jie Mao
Keyword(s):  
Experimental Design ◽  
Financial Constraints ◽  
Tax Incentives ◽  
Capital Taxation ◽  
Firm Level ◽  
Positive Effects ◽  
Fixed Assets ◽  
Quasi Experimental ◽  
Major Reform ◽  
Investment In Fixed Assets

China initiated a major reform for capital taxation in 2004. Completed in 2009, it introduced permanent tax incentives for firms’ investment in fixed assets. We explore a unique firm-level dataset from years 2005–2012 and utilize a quasi-experimental design to test the impacts of the reform on firms’ investment and productivity. We find that, on average, the reform raised investment and productivity of the treated firms relative to the control firms by 38.4 percent and 8.9 percent, respectively. We also show that the positive effects tend to be strengthened for firms with financial constraints. (JEL D24, D25, G31, H25, O25, P31, P35)

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