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- W2018365321 abstract "The optimal fiscal program of the present generation may be conceived as maximizing the social welfare of that generation subject to a capital-accumulation quota and a wealth-accumulation limit (the difference being the stock of public debt). The standard methods of optimal tax analysis are shown to be applicable to the multiperiod generation if (1) the capital-wealth target is Pareto efficient in the sense that no other target would permit a mutual welfare gain for the present generation and the next, and (2) the government ‘budget constraint’ specifies an algebraic budgetary deficit consistent with the attainment of the target. Important results on interest-income taxation are derived." @default.
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- W2018365321 modified "2023-10-14" @default.
- W2018365321 title "The concept of optimal taxation in the overlapping-generations model of capital and wealth" @default.
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- W2018365321 doi "https://doi.org/10.1016/0047-2727(79)90052-5" @default.
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