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dc.contributor.authorStrulik, Holgeren
dc.contributor.authorTrimborn, Timoen
dc.date.accessioned2011-03-25-
dc.date.accessioned2012-11-06T15:27:18Z-
dc.date.available2012-11-06T15:27:18Z-
dc.date.issued2010-
dc.identifier.urihttp://hdl.handle.net/10419/66018-
dc.description.abstractWe set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation allowances and identify the intricate ways through which capital taxation affects tax revenue in general equilibrium. We then calibrate the model for the US and explore quantitatively the revenue effects from capital taxation. We take adjustment dynamics after a tax change explicitly into account and compare with steady-state effects. We find, among other results, a self-financing degree of corporate tax cuts of about 70-90 percent and a very flat Laffer curve for all capital taxes as well as for tax depreciation allowances. Results are strongest for the tax on capital gains. The model predicts for the US that total tax revenue increases by about 0.3 to 1.2 percent after abolishment of the tax.en
dc.language.isoengen
dc.publisher|aLeibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät |cHannoveren
dc.relation.ispartofseries|aDiskussionsbeitrag |x454en
dc.subject.jelE60en
dc.subject.jelH20en
dc.subject.jelO40en
dc.subject.ddc330en
dc.subject.keywordCorporate taxationen
dc.subject.keywordcapital gainsen
dc.subject.keywordtax allowancesen
dc.subject.keywordrevenue estimationen
dc.subject.keywordLaffer curveen
dc.subject.keyworddynamic scoringen
dc.subject.stwWertzuwachssteueren
dc.subject.stwKapitalertragsteueren
dc.subject.stwSteuerbegünstigungen
dc.subject.stwLaffer-Kurveen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwTheorieen
dc.subject.stwUSAen
dc.titleLaffer strikes again: Dynamic scoring of capital taxes-
dc.typeWorking Paperen
dc.identifier.ppn635636514en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:han:dpaper:dp-454en

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