Matches in SemOpenAlex for { <https://semopenalex.org/work/W211326822> ?p ?o ?g. }
Showing items 1 to 66 of
66
with 100 items per page.
- W211326822 abstract "In the standard multi-period model, the consumption tax and the wage tax are equivalent. When a capital market is incomplete, such that the rate of return from capital is idiosyncratic, the consumption tax, in contrast to the wage tax, can play a role in risk-sharing. However, risk-sharing may disappear if the government applies a linear or non-linear capital income tax, because the source of risk is the return from capital. The present study shows that a consumption tax, when instituted in the presence of a wage tax, increases welfare when the capital market is incomplete, even if the government applies a non-linear capital income tax for risk-sharing and subsidizes investments." @default.
- W211326822 created "2016-06-24" @default.
- W211326822 creator A5060554437 @default.
- W211326822 date "2014-08-01" @default.
- W211326822 modified "2023-09-27" @default.
- W211326822 title "Pareto-improving Consumption Tax When the Return from Capital is idyosyncratic and (Optimal or non-Optimal) Capital Income Tax is available" @default.
- W211326822 cites W2092732401 @default.
- W211326822 cites W2110285516 @default.
- W211326822 cites W3142438787 @default.
- W211326822 hasPublicationYear "2014" @default.
- W211326822 type Work @default.
- W211326822 sameAs 211326822 @default.
- W211326822 citedByCount "0" @default.
- W211326822 crossrefType "posted-content" @default.
- W211326822 hasAuthorship W211326822A5060554437 @default.
- W211326822 hasConcept C100001284 @default.
- W211326822 hasConcept C111326686 @default.
- W211326822 hasConcept C113216237 @default.
- W211326822 hasConcept C145236788 @default.
- W211326822 hasConcept C162077342 @default.
- W211326822 hasConcept C162324750 @default.
- W211326822 hasConcept C2776762034 @default.
- W211326822 hasConcept C51303962 @default.
- W211326822 hasConcept C551662922 @default.
- W211326822 hasConcept C55214782 @default.
- W211326822 hasConcept C556758197 @default.
- W211326822 hasConcept C74939039 @default.
- W211326822 hasConceptScore W211326822C100001284 @default.
- W211326822 hasConceptScore W211326822C111326686 @default.
- W211326822 hasConceptScore W211326822C113216237 @default.
- W211326822 hasConceptScore W211326822C145236788 @default.
- W211326822 hasConceptScore W211326822C162077342 @default.
- W211326822 hasConceptScore W211326822C162324750 @default.
- W211326822 hasConceptScore W211326822C2776762034 @default.
- W211326822 hasConceptScore W211326822C51303962 @default.
- W211326822 hasConceptScore W211326822C551662922 @default.
- W211326822 hasConceptScore W211326822C55214782 @default.
- W211326822 hasConceptScore W211326822C556758197 @default.
- W211326822 hasConceptScore W211326822C74939039 @default.
- W211326822 hasLocation W2113268221 @default.
- W211326822 hasOpenAccess W211326822 @default.
- W211326822 hasPrimaryLocation W2113268221 @default.
- W211326822 hasRelatedWork W1511844052 @default.
- W211326822 hasRelatedWork W1550215847 @default.
- W211326822 hasRelatedWork W1595173000 @default.
- W211326822 hasRelatedWork W1968224235 @default.
- W211326822 hasRelatedWork W1988725000 @default.
- W211326822 hasRelatedWork W2082355718 @default.
- W211326822 hasRelatedWork W2111110877 @default.
- W211326822 hasRelatedWork W2121906226 @default.
- W211326822 hasRelatedWork W2130497023 @default.
- W211326822 hasRelatedWork W2151667227 @default.
- W211326822 hasRelatedWork W2244270290 @default.
- W211326822 hasRelatedWork W2246368850 @default.
- W211326822 hasRelatedWork W2515215868 @default.
- W211326822 hasRelatedWork W2560593553 @default.
- W211326822 hasRelatedWork W2595881557 @default.
- W211326822 hasRelatedWork W2801825097 @default.
- W211326822 hasRelatedWork W2920765465 @default.
- W211326822 hasRelatedWork W3020928261 @default.
- W211326822 hasRelatedWork W3124263816 @default.
- W211326822 hasRelatedWork W78030833 @default.
- W211326822 isParatext "false" @default.
- W211326822 isRetracted "false" @default.
- W211326822 magId "211326822" @default.
- W211326822 workType "article" @default.