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- W3179246194 abstract "Abstract How does housing—an important asset for many households—affect the design of optimal wealth taxes? I analyze the macroeconomic and distributional consequences of wealth taxation using a model with two forms of wealth: capital used by entrepreneurs to produce goods, and housing that provides shelter services. Without housing, taxing wealth instead of capital income would improve the capital allocation and raise welfare. With housing, taxing capital and housing equally would worsen the capital allocation and lower welfare. Instead, wealth should be taxed progressively, exempting most housing, resulting in a worse capital allocation but high welfare gains." @default.
- W3179246194 created "2021-07-19" @default.
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- W3179246194 date "2021-08-13" @default.
- W3179246194 modified "2023-09-23" @default.
- W3179246194 title "THE IMPLICATIONS OF HOUSING FOR THE DESIGN OF WEALTH TAXES" @default.
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- W3179246194 doi "https://doi.org/10.1111/iere.12532" @default.
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