Rent taxation and its intertemporal welfare effects in a small open economy

被引：9

作者：

Koethenbuerger, Marko ^{[2
]}

Poutvaara, Panu ^{[1
]}

机构：

[1] Univ Helsinki, Dept Econ, FIN-00014 Helsinki, Finland

[2] Univ Vienna, Dept Econ, A-1010 Vienna, Austria

来源：

INTERNATIONAL TAX AND PUBLIC FINANCE | 2009年 / 16卷 / 05期

关键词：

Rent taxes; Capitalization; Transitional dynamics; Labor supply; Asset prices; PURE RENT; TAX;

D O I：

10.1007/s10797-008-9085-9

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Previous 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 toward wage taxation.

引用

页码：697 / 709

页数：13

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