On taxing capital income with income shifting
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DOI: 10.1007/s10797-008-9076-x
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Citations
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- Peter Diamond, 2009. "Taxes and Pensions," Working Papers, Center for Retirement Research at Boston College wp2009-12, Center for Retirement Research, revised May 2009.
- Peter A. Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series 2636, CESifo.
- Bastani, Spencer & Waldenström, Daniel, 2018.
"How Should Capital Be Taxed? Theory and Evidence from Sweden,"
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- Spencer Bastani & Daniel Waldenström, 2018. "How Should Capital be Taxed? Theory and Evidence from Sweden," CESifo Working Paper Series 7004, CESifo.
- Waldenstrom, Daniel & Bastani, Spencer, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," CEPR Discussion Papers 12880, C.E.P.R. Discussion Papers.
- Bas Jacobs, 2013.
"From Optimal Tax Theory to Applied Tax Policy,"
FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 69(3), pages 338-389, September.
- Bas Jacobs, 2013. "From Optimal Tax Theory to Applied Tax Policy," CESifo Working Paper Series 4151, CESifo.
- Kristoffer Berg & Thor O. Thoresen, 2020.
"Problematic response margins in the estimation of the elasticity of taxable income,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 27(3), pages 721-752, June.
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- Harju, Jarkko & Matikka, Tuomas, 2013. "Entrepreneurs and income-shifting: Empirical evidence from a Finnish tax reform," Working Papers 43, VATT Institute for Economic Research.
- Masaaki Suzuki, 2014. "Debates on Individual Income Tax and Potential Japanese Tax Reforms," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 10(3), pages 371-396, October.
- Diego d'Andria & Jason DeBacker & Richard Evans & Jonathan Pycroft & Magdalena Zachlod-Jelec, 2019.
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- d'Andria, Diego & DeBacker, Jason & Evans, Richard W. & Pycroft, Jonathan & Zachlod-Jelec, Magdalena, 2019. "Micro-founded tax policy effects in a heterogeneous-agent macro-model," Conference papers 333053, Purdue University, Center for Global Trade Analysis, Global Trade Analysis Project.
- Branko Milanovic & Tasha Fairfield & Michel Jorratt De Luis, 2016. "Top Income Shares, Business Profits, and Effective Tax Rates in Contemporary Chile," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62, pages 120-144, August.
- Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2022.
"Assessing income tax perturbations,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(2), pages 472-504, April.
- Vidar Christiansen & Zhiyang Jia & Thor Olav Thoresen, 2018. "Assessing Income Tax Perturbations," CESifo Working Paper Series 7428, CESifo.
- Vidar Christiansen & Zhiyang Jia & Thor O. Thoresen, 2020. "Assessing income tax perturbations," Discussion Papers 945, Statistics Norway, Research Department.
- Fairfield, Tasha & Jorratt, Michel, 2014. "Top income shares, business profits, and effective tax rates in contemporary Chile," LSE Research Online Documents on Economics 56016, London School of Economics and Political Science, LSE Library.
- Florian Scheuer & Joel Slemrod, 2021.
"Taxing Our Wealth,"
Journal of Economic Perspectives, American Economic Association, vol. 35(1), pages 207-230, Winter.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," CESifo Working Paper Series 8719, CESifo.
- Scheuer, Florian & Slemrod, Joel, 2020. "Taxing Our Wealth," CEPR Discussion Papers 15481, C.E.P.R. Discussion Papers.
- Florian Scheuer & Joel Slemrod, 2020. "Taxing Our Wealth," NBER Working Papers 28150, National Bureau of Economic Research, Inc.
- Lambert Peter J. & Thoresen Thor O., 2012.
"The Inequality Effects of a Dual Income Tax System,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-17, July.
- Peter J. Lambert & Thor O. Thoresen, 2011. "The inequality effects of a dual income tax system," Discussion Papers 663, Statistics Norway, Research Department.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
- Gahvari, Firouz & Micheletto, Luca, 2016. "Capital income taxation and the Atkinson–Stiglitz theorem," Economics Letters, Elsevier, vol. 147(C), pages 86-89.
- Antoine Ferey & Benjamin Lockwood & Dmitry Taubinsky, 2021.
"Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity,"
NBER Working Papers
29582, National Bureau of Economic Research, Inc.
- Ferey, Antoine & Lockwood, Benjamin & Taubinsky, Dmitry, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-income Heterogeneity," Rationality and Competition Discussion Paper Series 360, CRC TRR 190 Rationality and Competition.
- Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2022. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," CESifo Working Paper Series 9958, CESifo.
- Spencer Bastani & Daniel Waldenström, 2018.
"How should capital be taxed? The Swedish experience,"
World Inequality Lab Working Papers
hal-02878153, HAL.
- Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," Working Papers hal-02878153, HAL.
- Firouz Gahvari & Luca Micheletto, 2020. "Wage endogeneity, tax evasion, and optimal nonlinear income taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(3), pages 501-531, June.
- Håkan Selin & Laurent Simula, 2017.
"Income Shifting as Income Creation? The Intensive vs. the Extensive Shifting Margins,"
CESifo Working Paper Series
6510, CESifo.
- Selin, Håkan & Simula, Laurent, 2017. "Income shifting as income creation? The intensive vs. the extensive shifting margins," Working Paper Series 2017:10, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
- Kotakorpi Kaisa & Matikka Tuomas, 2017. "Revenue-maximizing top earned income tax rate in the presence of income-shifting," Nordic Tax Journal, Sciendo, vol. 2017(1), pages 100-107, January.
- Giampaolo Arachi & Massimo D'Antoni, 2022. "Taxation of capital gains upon accrual: is it really more efficient than realisation?," Fiscal Studies, John Wiley & Sons, vol. 43(1), pages 39-61, March.
- Spencer Bastani & Firouz Gahvari & Luca Micheletto, 2022. "Nonlinear Taxation of Income and Education in the Presence of Income-Misreporting," CESifo Working Paper Series 9987, CESifo.
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More about this item
Keywords
Capital taxation; Income shifting; H21; H24;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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