Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/127568 
Year of Publication: 
2015
Series/Report no.: 
IZA Discussion Papers No. 9607
Publisher: 
Institute for the Study of Labor (IZA), Bonn
Abstract: 
The Atkinson-Stiglitz Theorem and its extensions have been interpreted as implying that capital income should not be taxed. If, as seems reasonable on empirical grounds, we introduce production of household goods with close market substitutes, this conclusion no longer holds. We analyse optimal capital income taxation for this case.
Subjects: 
optimal capital taxation
household production
JEL: 
H22
D13
Document Type: 
Working Paper

Files in This Item:
File
Size
133.03 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.