| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w15115 |
| 来源ID | Working Paper 15115 |
| Capital Income Taxes with Heterogeneous Discount Rates | |
| Peter A. Diamond; Johannes Spinnewijn | |
| 发表日期 | 2009-06-30 |
| 出版年 | 2009 |
| 语种 | 英语 |
| 摘要 | With heterogeneity in both skills and discount factors, the Atkinson-Stiglitz theorem that savings should not be taxed does not hold. We consider a model with heterogeneity of preferences at each earnings level. With some assumptions on the equilibrium, a small savings tax on high earners and a small savings subsidy on low earners both increase welfare, regardless of the correlation between ability and discount factor. Key is that types who value future consumption less are more tempted to switch to a lower paid job. Extending Saez (2002), a uniform savings tax increases welfare if the correlation of skill with discount factor is su¢ ciently high. Some optimal tax results and empirical evidence to support the assumptions are presented. |
| 主题 | Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w15115 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/572790 |
| 推荐引用方式 GB/T 7714 | Peter A. Diamond,Johannes Spinnewijn. Capital Income Taxes with Heterogeneous Discount Rates. 2009. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w15115.pdf（261KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
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