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dc.contributor.authorKoethenbuerger, Markoen_US
dc.contributor.authorPoutvaara, Panuen_US
dc.date.accessioned2008-02-07en_US
dc.date.accessioned2009-07-28T08:28:59Z-
dc.date.available2009-07-28T08:28:59Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/26202-
dc.description.abstractPrevious literature concludes that replacing wage taxation by taxes on a fixed factor or its rents benefits future generations. However, the effects of such steady-state gains on the transition generations have been left open. In this paper, we show that taxation of rents may also increase utility of the current generation provided tax revenues are earmarked to reduce wage taxes. In particular, a shift in the tax mix may yield an intergenerational Pareto-improvement when the initially prevailing tax mix is sufficiently skewed towards wage taxation.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 2158en_US
dc.subject.jelH22en_US
dc.subject.jelE62en_US
dc.subject.jelF02en_US
dc.subject.ddc330en_US
dc.subject.keywordrent taxesen_US
dc.subject.keywordcapitalizationen_US
dc.subject.keywordtransitional dynamicsen_US
dc.subject.keywordlabor supplyen_US
dc.subject.keywordasset pricesen_US
dc.subject.stwKapitalertragsteueren_US
dc.subject.stwKapitalanlageen_US
dc.subject.stwGrundbesitzen_US
dc.subject.stwArbeitsangeboten_US
dc.subject.stwGenerationenbeziehungenen_US
dc.subject.stwIntertemporale Allokationen_US
dc.subject.stwOptimale Verteilungen_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwKleines-offenes-Landen_US
dc.subject.stwTheorieen_US
dc.titleRent taxation and its intertemporal welfare effects in a small open economyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn557974666en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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