| 000 | 01528nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c149568 _d149568 |
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| 003 | ES-MaIEF | ||
| 005 | 20240603185125.0 | ||
| 007 | ta | ||
| 008 | 240603t2024 us ||||| |||| 00| 0|us d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 |
_971786 _aKina, Özlem |
||
| 245 | 0 |
_aRedistributive capital taxation revisited _c by Özlem Kina, Ctirad Slavík and Hakki Yazici |
|
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aThis paper uses a rich quantitative model with endogenous skill acquisition to show that capital-skill complementarity provides a quantitatively significant rationale to tax capital for redistributive governments. The optimal capital income tax rate is 67 percent, while it is 61 percent in an identically calibrated model without capital-skill complementarity. The skill premium falls from 1.9 to 1.84 along the transition following the optimal reform in the capital-skill complementarity model, implying substantial indirect redistribution from skilled to unskilled workers. These results show that a redistributive government should take into account capital-skill complementarity when taxing capital. | ||
| 650 | 4 |
_aCAPITAL _933516 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_948219 _aREDISTRIBUCION |
|
| 650 | 4 |
_947776 _aMODELOS ECONOMETRICOS |
|
| 700 | 1 |
_971787 _aSlavík, Ctirad |
|
| 700 |
_965567 _aYazici, Hakki |
||
| 773 | 0 |
_9171817 _oOP 2137/2024/2 _tAmerican Economic Journal : Macroeconomics _w(IEF)64915 _x 1945-7707 _g v. 16, n. 2, April 2024, p. 182-216 |
|
| 942 | _cART | ||