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dc.contributor.authorKoethenbuerger, Markoen
dc.contributor.authorPoutvaara, Panuen
dc.date.accessioned2008-02-07-
dc.date.accessioned2009-07-28T08:28:59Z-
dc.date.available2009-07-28T08:28:59Z-
dc.date.issued2007-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x2158en
dc.subject.jelH22en
dc.subject.jelE62en
dc.subject.jelF02en
dc.subject.ddc330en
dc.subject.keywordrent taxesen
dc.subject.keywordcapitalizationen
dc.subject.keywordtransitional dynamicsen
dc.subject.keywordlabor supplyen
dc.subject.keywordasset pricesen
dc.subject.stwKapitalertragsteueren
dc.subject.stwKapitalanlageen
dc.subject.stwGrundbesitzen
dc.subject.stwArbeitsangeboten
dc.subject.stwGenerationenbeziehungenen
dc.subject.stwIntertemporale Allokationen
dc.subject.stwOptimale Verteilungen
dc.subject.stwWohlfahrtseffekten
dc.subject.stwKleines-offenes-Landen
dc.subject.stwTheorieen
dc.titleRent taxation and its intertemporal welfare effects in a small open economy-
dc.typeWorking Paperen
dc.identifier.ppn557974666en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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