Rent Taxation in a Small Open Economy: The Effect on Transitional Generations
AbstractWe show that taxation of rents may yield an intergenerational Pareto-improvement in a small open economy provided tax revenues are earmarked to reduce wage taxes. Previous literature has shown that rent taxation benefits current young and future generations, while we show that it also benefits the current old generation when the initially prevailing tax mix is sufficiently skewed towards wage taxation.
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Bibliographic InfoPaper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 2559.
Length: 13 pages
Date of creation: Jan 2007
Date of revision:
Publication status: published in: International Tax and Public Finance, 2009, 16 (5), 697-709
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Find related papers by JEL classification:
- H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- F02 - International Economics - - General - - - International Economic Order; Noneconomic International Organizations;; Economic Integration and Globalization: General
This paper has been announced in the following NEP Reports:
- NEP-ALL-2007-02-17 (All new papers)
- NEP-DGE-2007-02-17 (Dynamic General Equilibrium)
- NEP-MAC-2007-02-17 (Macroeconomics)
- NEP-PBE-2007-02-17 (Public Economics)
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