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A tőkejövedelem optimális adóztatása
[The optimal taxation of capital income]

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  • Valentinyi, Ákos

Abstract

A tanulmány a tőkejövedelemre kivetett adó optimális nagyságára vonatkozó legújabb elméleti eredményeket tekinti át. A társasági adó mértéke, az árfolyamnyereség és a megtakarítások kamatának adóztatása körüli magyar viták arra mutatnak, hogy e normatív kérdés alaposabb tanulmányozása az aktuális gazdaságpolitika szempontjából is fontos. Egy általános egyensúlyi modell különböző változataiban megmutatjuk, hogy ha a kormányzat optimálisan választja meg az adókulcsokat, akkor a tőkejövedelmeket egyáltalán nem adóztatja. Az optimális politika még akkor is kizárja a tőkejövedelmek adóztatását, ha az állam csak azoknak az állampolgárainak a jólétével törődik, akik nem birtokolnak tőkejavakat. Ha a humán tőke felhalmozása befolyásolja a munka termelékenységét, akkor az állampolgárai jólétével törődő állam sem a tőke-, sem a munkajövedelmeket nem fogja adóztatni, és kiadásait kizárólag fogyasztási adókból fedezi.

Suggested Citation

  • Valentinyi, Ákos, 2001. "A tőkejövedelem optimális adóztatása [The optimal taxation of capital income]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(6), pages 459-479.
    • Handle: RePEc:ksa:szemle:398
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    References listed on IDEAS

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    Cited by:

    1. Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.

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    More about this item

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • C68 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Computable General Equilibrium Models

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