| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP12880 |
| DP12880 How Should Capital Be Taxed? Theory and Evidence from Sweden | |
| Daniel Waldenstrom; Spencer Bastani | |
| 发表日期 | 2018-04-18 |
| 出版年 | 2018 |
| 语种 | 英语 |
| 摘要 | This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper also examines the political feasibility of capital taxation by presenting results from a unique attitude survey targeted to a large representative sample of the Swedish population. Finally, we tie together our findings and discuss their implications for tax policy. |
| 主题 | Public Economics |
| 关键词 | Optimal taxation Capital taxation Wealth tax Inheritance tax Corporate tax Income inequality Wealth inequality Political economy Preferences for redistribution |
| URL | https://cepr.org/publications/dp12880 |
| 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/541691 |
| 推荐引用方式 GB/T 7714 | Daniel Waldenstrom,Spencer Bastani. DP12880 How Should Capital Be Taxed? Theory and Evidence from Sweden. 2018. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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