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• W2104169464 abstract "Under a narrow set of assumptions, Chamley (1986) established that the optimal tax rate on capital income is eventually zero. This study examines and extends that result by relaxing Chamley’s assumptions, one by one, to see if the result still holds. It does. This study unifies the work of other researchers, who have confirmed the result independently using different types of models and approaches. This study uses just one type of model (discrete time) and just one approach (primal). Chamley’s result holds when agents are heterogeneous rather than identical, the economy’s growth rate is endogenous rather than exogenous, the economy is open rather than closed, and agents live in overlapping generations rather than forever. (With this last assumption, the result holds under stricter conditions than with the others.)" @default.
• W2104169464 created "2016-06-24" @default.
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• W2104169464 creator A5077390169 @default.
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• W2104169464 date "1999-06-01" @default.
• W2104169464 modified "2023-10-03" @default.
• W2104169464 title "Taxing Capital Income: A Bad Idea" @default.
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• W2104169464 doi "https://doi.org/10.21034/qr.2331" @default.
• W2104169464 hasPublicationYear "1999" @default.
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