The Optimal Taxation of Heterogeneous Capital

descriptionPublicationkeyboard_double_arrow_right Article 01 Nov 1979Publisher:Oxford University Press (OUP)Journal:The Quarterly Journal of Economics, volume 93, page 589 (issn: 0033-5533,

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Authors: Auerbach, Alan J.;

doi: 10.2307/1884471

The Optimal Taxation of Heterogeneous Capital

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Abstract

I. Introduction, 589.—II. The model, 590.—III. The controlled economy, 592.—IV. Competitive behavior, 593.—V. Optimal factor taxation, 596.—VI. The nature of optimal taxes, 602.—VII. Optimal capital taxation, 605.—VIII. Bequests and the discount rate, 609.—IX. Conclusion, 610.

Related Organizations

National Bureau of Economic Research
United States
Harvard University
United States

Keywords

heterogeneous capital, Economic growth models, dynamic economic model, optimal taxation, overlapping-generations growth model

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