首页 | 本学科首页   官方微博 | 高级检索  
     检索      


Rent taxation and its intertemporal welfare effects in a small open economy
Authors:Marko Koethenbuerger  Panu Poutvaara
Institution:1. Deparment of Economics, University of Vienna, Hohenstaufengasse 9, 1010, Vienna, Austria
2. Department of Economics, University of Helsinki, P.O. Box 17, Arkadiankatu 7, 00014, Helsinki, Finland
Abstract: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.
Keywords:
本文献已被 SpringerLink 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号