| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP5034 |
| DP5034 Regional and Sub-Global Climate Blocs. A Game-Theoretic Perspective on Bottom-up Climate Regimes | |
| Carlo Carraro; Barbara Buchner | |
| 发表日期 | 2005-05-23 |
| 出版年 | 2005 |
| 语种 | 英语 |
| 摘要 | This paper analyzes optimal linear taxes on capital and labour incomes in a life-cycle model of human capital investment, financial savings, and labour supply with heterogenous individuals. A dual income tax with a positive marginal tax rate on not only labour income but also capital income is optimal. The positive tax on capital income serves to alleviate the distortions of the labour tax on human capital accumulation. The optimal marginal tax rate on capital income is lower than that on labour income if savings are elastic compared to investment in human capital; substitution between inputs in human capital formation is difficult; and most investments in human capital are verifiable. Numerical calculations suggest that the optimal marginal tax rate on capital income is close to the tax rate on labour income. |
| 主题 | Labour Economics ; Public Economics |
| 关键词 | Human capital Labour income taxation Capital income taxation Life cycle Education subsidies |
| URL | https://cepr.org/publications/dp5034 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/533932 |
| 推荐引用方式 GB/T 7714 | Carlo Carraro,Barbara Buchner. DP5034 Regional and Sub-Global Climate Blocs. A Game-Theoretic Perspective on Bottom-up Climate Regimes. 2005. |
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