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dc.contributor.authorSchindler, Dirken
dc.date.accessioned2009-01-29T16:29:50Z-
dc.date.available2009-01-29T16:29:50Z-
dc.date.issued2003-
dc.identifier.piurn:nbn:de:bsz:352-opus-11670en
dc.identifier.urihttp://hdl.handle.net/10419/23562-
dc.description.abstractWe show in a two-period world with endogenous savings and two assets, one of them exhibiting a stochastic return that an interest adjusted income tax is optimal. This tax leaves a safe component of interest income tax free and taxes the excess return with a special tax rate. There is no trade off between risk allocation and efficiency in intertemporal consumption. Both goals are reached. As the resulting tax system divides income into three parts, the tax can also be called a triple income tax. This distinction and a special tax rate on the excess return is necessary in order to have an optimal risk shifting effect.en
dc.language.isoengen
dc.publisher|aUniversity of Konstanz, Center of Finance and Econometrics (CoFE) |cKonstanzen
dc.relation.ispartofseries|aCoFE Discussion Paper |x03/11en
dc.subject.jelH21en
dc.subject.ddc330en
dc.subject.keywordOptimal Taxationen
dc.subject.keywordUncertaintyen
dc.subject.keywordConsumption Taxen
dc.subject.keywordTriple Income Taxen
dc.subject.stwOptimale Besteuerungen
dc.subject.stwEinkommensteuerpolitiken
dc.subject.stwAusgabensteueren
dc.subject.stwRisikoen
dc.subject.stwTheorieen
dc.titleOptimal Income Taxation with a Risky Asset: The Triple Income Tax-
dc.typeWorking Paperen
dc.identifier.ppn477673724en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:cofedp:0311-

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