Optimal Taxation of Capital Income with Heterogeneous Rates of Return

• 成果类型: Article
• 署名作者: Gerritsen, Aart; Jacobs, Bas; Spiritus, Kevin; Rusu, Alexandra, V
• 署名单位: Erasmus University Rotterdam - Excl Erasmus MC; Erasmus University Rotterdam; Vrije Universiteit Amsterdam; Organisation for Economic Co-operation & Development (OECD)
• 刊物名称: ECONOMIC JOURNAL
• ISSN/ISSBN: 0013-0133
• DOI: 10.1093/ej/ueae083
• 发表日期: 2024
• 页码: 180-211
• 关键词: optimal tax theory; redistributive taxation; Commodity taxation; financial literacy; fiscal-policy; life-cycle; WEALTH; desirability; constraints; DESIGN