Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/127568
Authors: 
Apps, Patricia
Rees, Ray
Year of Publication: 
2015
Series/Report no.: 
IZA Discussion Papers 9607
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

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