Capital taxation in a simple finite-horizon OLG model

Book English OPEN
Blackorby, Charles; Brett, Craig;
  • Publisher: University of Warwick, Department of Economics
  • Subject: HG
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

In a simple finite-horizon overlapping-generations model where the government has the power to levy commodity taxes and to implement uniform lump-sum transfers, and individuals as well as the government can purchase units of a storable good in order to transfer resource... View more
  • References (27)
    27 references, page 1 of 3

    Allais, M., Economie et Int´erˆet, Paris: Imprimerie Nationale, 1947.

    Atkinson, A. and J. Stiglitz (1976) “The Design of Tax Structure: Direct Versus Indirect Taxation”, Journal of Public Economics 6, 1976, 55-75.

    Auerbach, A., “The Deadweight Loss from Non-Neutral Capital Income Taxation”, Journal of Public Economics 40, 1989, 1-36.

    Auerbach, A., “Public Sector Dynamics”, in Modern Public Finance edited by J. Quigley and E. Smolensky, Cambridge, Mass: Harvard, 1994.

    Auerbach, A. and J. Hines, “Taxation and Economic Efficiency” in Handbook of Public Economics Vol. 3, edited by A. Auerbach and M. Feldstein, Amsterdam: North-Holland, 2002.

    Auerbach, A. and L. Kotlikoff, Dynamic Fiscal Policy, Cambridge, Mass: Harvard, 1987.

    Bernheim, B. D., “Taxation and Saving”, in Handbook of Public Economics, Vol. 3, edited by A. Auerbach and M. Feldstein, Amsterdam: North-Holland, 2002.

    Blackorby, C. and W. Diewert, “Expenditure Functions, Local Duality, and Second Order Approximations”, Econometrica 47, 1979, 579-601.

    Bradford, D., “On the Incidence of Consumption Taxes”, in The Consumption Tax: A Better Alternative? edited by C. Walker and M. Bloomfield, Cambridge, Mass: Ballinger, 1987.

    Browning, M. and J. Burbidge, “Consumption and Income Taxation”, Oxford Economic Papers 42, 1990, 281-292.

  • Metrics
Share - Bookmark