Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/211564 
Autor:innen: 
Erscheinungsjahr: 
1989
Schriftenreihe/Nr.: 
Bank of Finland Discussion Papers No. 29/1989
Verlag: 
Bank of Finland, Helsinki
Zusammenfassung: 
This paper studies capital income taxation and household saving from three different points of view. Firstly, we work through the effects of capital income taxation in a life cycle model. There are income and substitution effects to consider, and the relative magnitude of these will determine the final outcome. Secondly, we study some long-run issues related to capital income taxation. It has quite a. few long-run effects that need to be considered if we are to use it as a policy instrument. Finally, we have a look at how the actual tax system treats the return to savings. In practice, capital income tends to be lightly taxed because of various provisions.
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
951-686-218-7
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe





Publikationen in EconStor sind urheberrechtlich geschützt.