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Redistribution with Unobservable Bequests: A Case for Taxing Capital Income

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  • Boadway, Robin
  • Marchand, Maurice
  • Pestieau, Pierre

Abstract

This paper addresses the question of the optimal taxation of labour and interest income in an overlapping generations model with two unobservable characteristics, ability and inheritance. We assume realistically that saving can only be taxed anonymously, whereas the tax on labour earnings can be individualized and made non-linear. In such a setting, we show that a withholding tax on interest income along with a non-linear tax on labour income is desirable. The role of interest income taxation is to indirectly tax inherited wealth. Copyright 2000 by The editors of the Scandinavian Journal of Economics.

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Article provided by Wiley Blackwell in its journal Scandinavian Journal of Economics.

Volume (Year): 102 (2000)
Issue (Month): 2 (June)
Pages: 253-67

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Handle: RePEc:bla:scandj:v:102:y:2000:i:2:p:253-67

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Web page: http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1467-9442

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