| 000 | 01508nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c148191 _d148191 |
||
| 003 | ES-MaIEF | ||
| 005 | 20230920120549.0 | ||
| 007 | ta | ||
| 008 | 230920t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_970987 _aBoar, Corina |
|
| 245 | 0 |
_aShould we tax capital income or wealth? _c Corina Boar and Virgiliu Midrigan |
|
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe study optimal capital income and wealth taxation in an economy that reproduces the importance of private businesses for output and inequality. If entrepreneurs are subject to collateral constraints, they face heterogeneous rates of return, which generate a meaningful distinction between capital income and wealth taxation. We find that taxing capital income is preferable to taxing wealth because the efficiency gains from wealth taxation are swamped by the redistributional benefits of taxing the profits of richer entrepreneurs. Consequently, the gains from taxing wealth are modest. This conclusion is robust to the planner's preference for redistribution and allowing for nonlinear taxes | ||
| 650 | 4 |
_944024 _aRIQUEZA |
|
| 650 | 4 |
_948255 _aRENDIMIENTOS DE CAPITAL |
|
| 650 |
_aIMPUESTOS _947460 |
||
| 650 |
_aRENTA _950200 |
||
| 650 | 4 |
_948219 _aREDISTRIBUCION |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 700 | 1 |
_967471 _aMidrigan, Virgiliu |
|
| 773 | 0 |
_9170202 _oOP 2145/2023/2 _tThe American Economic Review _x 2640-205X _g v. 5, n. 2, June 2023, p. 259-274 |
|
| 942 | _cART | ||