Capital taxation
The Demand for Status and Optimal Capital Taxation
... and capital income, as long as the technology for accumulating human capital displays constant return to scale in the stock of human capital and goods ...zero capital tax hinges on a complete ...
23
Entrepreneurship, agency frictions and redistributive capital taxation
... linear capital taxation, in a setting where the government is concerned with ...of capital and, ultimately, total factor ...risky capital is lower than that on wealth, and roughly in line with ...
10
Capital Taxation with Entrepreneurial Risk
... of capital taxation in a dynamic heterogeneous-agent economy with uninsurable entrepreneurial ...that capital taxation may actually stimulate capital ...on capital is 25%, output ...
50
Optimal Capital Taxation in an Economy with Innovation Driven Growth
... optimal taxation literature, production technology is treated as exogenously ...optimal capital income tax might be di¤erent from ...optimal capital taxation and R&D externalities interact ...
39
Capital taxation in a simple finite horizon OLG model
... the taxation of capital income is unnecessary at efficient equilibria? It is well-known that in certain classes of models with sufficient structure capital taxation is ...
25
An Analysis the Effect of Capital Taxation on Allocation of Resources: A Dynamic Equilibrium Model Approach
... optimal taxation leads to two central conclusions 2 ...Second, capital taxes should be zero in the long run and very high in the short run 3 ...labor taxation, this problem is very severe in ...
12
State Capacity, Capital Mobility, and Tax Competition
... of capital endowment (Hays, 2003) and the distribution of tax bases (Bucovetsky, ...raise capital tax rates, but competition under high mobility limits this ...and capital taxation in 20 ...
15
Optimal asymmetric taxation in a two sector model with population ageing
... optimal taxation of labour and capital in three different settings, all with sim- ilar ...impose capital-income tax in the investment-goods sector, and diverse labour-income taxes in the consumption- ...
22
Capital Income Taxation Revisited: The Role of Information Asymmetry in the Credit Market
... of capital taxation on growth via ...in capital income taxation alleviates the need for labor income taxation and thus shifts income from the second period towards the first period in ...
19
Factor income taxation and growth with increasing integration of world capital markets
... increasing capital market integration tends to shift the tax burden from capital income to labor income is supported by empirical ...that capital market integration reduces corporate tax rates, which ...
12
Thomas Piketty’s Book “Capital in the Twenty-First Century”, Karl Marx and the Political Economy of the Internet
... countries, capital taxes accounted in 2014 for only ...collective capital- ist, companies hardly pay taxes. The lowering of capital taxation to almost nothing has since the 1970s come along, ...
18
Electoral systems, taxation and immigration policies : which system builds a wall first?
... endogenous taxation differences, PR is weakly more closed because the average worker’s preferences are the ones that matter (especially in a capital intensive and productive country), while in a WTA system ...
27
The Corporate Income Tax: An Entrepreneurial Perspective
... income taxation, market prices adjust to equilibrium values more slowly, because some individuals tend to engage less in entreprene urial activities, and entrepreneurs tend to act more to protect themselves from ...
26
Inflation Expectations, Business Taxation And The Incentive To Invest In Depreciable Capital Goods
... Results cited by Edgerton (2009) suggest that tax incentives have the smallest impact on investment exactly when they are most likely to be put in place - during downturns in economic activity when cash flows are low. ...
6
Financial transactions taxation in the European Union and Croatia
... Trading in derivative contracts might, according to the estimates of the European Commission (2013a) experience a fall of as much as 75%, because investors will lose their interest in it. Taxation of derivative ...
18
Garrison's Capital Based Macroeconomics: The Role of Deficit, Credit Control and Taxation
... However, Garrison (2001) is only the final point of a reflection that started several years ago. In particular, Garrison (1978) is the first but almost complete draft of Garrison’s thought. The Garrison’s starting point ...
18
Volume 09 Issue 01 (2020) Jan.-Feb. 2020
... The choice of industries and selection of samples were based on accidental sampling method. Participating respondents were operators of small and medium enterprises who volunteered to respond to the questionnaire. The ...
13
Change over within little scope: On the decision neutrality of recent tax reform proposals
... much capital would have to be alternatively deposited today in a bank account, yield- ing interest income, in order to generate the same future net cash ...real capital until the difference between its ...
49
The Inconsistency Puzzle Resolved: an Omitted Variable
... wealth taxation due to policy revision; therefore, the attainable resource allocation set in this problem is ...intensive capital income taxation at the be- ginning of an optimal policy does not ...
31
The impact of taxation reforms and other factors on the capital structure of real estate enterprises
... studies capital structure and its determinants for property ...of capital structure in 308 ...the capital structure ...the capital structure and profitability of property and construction ...
247