| 000 | 01600nab a2200277 c 4500 | ||
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| 999 |
_c148703 _d148703 |
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| 003 | ES-MaIEF | ||
| 005 | 20231220124507.0 | ||
| 007 | ta | ||
| 008 | 231220t2023 gw ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 |
_965949 _aFranks, Max |
||
| 245 | 0 |
_aOptimal wealth taxation when wealth is more than just capital _c Max Franks, Ottmar Edenhofer |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aWe analyze the welfare implications of taxes on wealth, distinguishing between capital and land.We develop an overlapping generations model with heterogeneous agents and calibrate it to OECD data. We find that land rent taxes induce portfolio effects. Savings are shifted away from fixed land towards reproducible capital, enhancing GDP and reducing wealth inequality. Assuming a low pure rate of time preference, this can also raise social welfare, except under very low inequality aversion. By contrast, capital should be taxed only if inequality aversion is very high. We vary inequality aversion by considering three normative views: the Kaldor-Hicks criterion, prioritarian welfare functions and Rawlsian welfare functions. | ||
| 650 |
_aRIQUEZA _944024 |
||
| 650 |
_aPATRIMONIO _947975 |
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| 650 |
_aIMPUESTOS _947460 |
||
| 650 | 4 |
_942588 _aDESIGUALDAD |
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| 650 | 4 |
_aBIENESTAR SOCIAL _933421 |
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| 650 | 4 |
_97978 _aIMPOSICION OPTIMA |
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| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
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| 700 | 1 |
_971294 _aEdenhofer, Ottmar |
|
| 773 | 0 |
_9170850 _oOP 207/2023/3 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 79, n. 3, September 2023, p. 175-207 |
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| 942 | _cART | ||