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Erscheinungsjahr: 
2026
Schriftenreihe/Nr.: 
CESifo Working Paper No. 12424
Verlag: 
Munich Society for the Promotion of Economic Research - CESifo GmbH, Munich
Zusammenfassung: 
We study the optimal taxation of corporate and dividend income when entrepreneurs can use retained earnings to reduce their tax burden. We show that eliminating dividend taxes while increasing the corporate income tax (CIT) to keep investment unchanged raises total tax revenue. Our simulations suggest net revenue gains of 0.1-0.4% of GDP. In an infinite-horizon model, the optimal policy sets dividend taxes to zero in every period. As the discount factor approaches one and when the planner values only workers’ welfare, the optimal steady-state CIT converges to a standard inverse elasticity rule.
Schlagwörter: 
corporate tax
dividend tax
optimal taxation
capital taxation
JEL: 
H21
H24
H25
H26
H32
Dokumentart: 
Working Paper
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