Optimum taxation of interest and imputed rent from consumer durable goods
A simple two-period model is set up to carry out a normative analysis of the taxation of interest income and imputed rent from consumer durable goods. It is demonstrated how the optimum structure of this capital income taxation depends on savings and investment elasticities and cross effects with the labour market when labour income is also taxed.
Volume (Year): 3 (1990)
Issue (Month): 2 (Autumn)
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