Taxing Risky Capital Income - A Commodity Taxation Approach
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- J. Hirshleifer, 1966. "Investment Decision Under Uncertainty: Applications of the State-Preference Approach," The Quarterly Journal of Economics, Oxford University Press, vol. 80(2), pages 252-277.
- Ahsan, Syed M., 1989. "Choice of tax base under uncertainty : Consumption or income?," Journal of Public Economics, Elsevier, vol. 40(1), pages 99-134, October.
- Hans-Werner Sinn, 1996.
"Social insurance, incentives and risk taking,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 3(3), pages 259-280, July.
- Hans-Werner Sinn, 1995. "Social Insurance, Incentives, and Risk Taking," NBER Working Papers 5335, National Bureau of Economic Research, Inc.
- Sinn, Hans-Werner, 1996. "Social Insurance, Incentives and Risk Taking," Munich Reprints in Economics 19834, University of Munich, Department of Economics.
- Hans-Werner Sinn, 1996. "Social Insurance, Incentives and Risk Taking," CESifo Working Paper Series 102, CESifo Group Munich.
- Syed M. Ahsan, 1990. "Risk-Taking, Savings, and Taxation: A Re-examination of Theory and Policy," Canadian Journal of Economics, Canadian Economics Association, vol. 23(2), pages 408-433, May.
- Syed Ahsan & Peter Tsigaris, 1998.
"The design of a consumption tax under capital risk,"
Journal of Economics,
Springer, vol. 68(1), pages 53-78, February.
- Syed M. Ahsan & Peter Tsigaris, "undated". "The Design of a Consumption Tax under Capital Risk," EPRU Working Paper Series 97-11, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Syed M. Ahsan & Peter Tsigaris, 1998. "The Design of a Consumption Tax under Capital Risk," CESifo Working Paper Series 163, CESifo Group Munich.
- Kaplow, Louis, 1994. "Taxation and Risk Taking: A General Equilibrium Perspective," National Tax Journal, National Tax Association, vol. 47(4), pages 789-98, December.
- Kaplow, Louis, 1994. "Taxation and Risk Taking: A General Equilibrium Perspective," National Tax Journal, National Tax Association;National Tax Journal, vol. 47(4), pages 789-798, December.
CitationsCitations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
- Paolo M. Panteghini, 2009.
"On the equivalence between labor and consumption taxation,"
AccessEcon, vol. 29(2), pages 622-629.
- Paolo M. Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," Working Papers 0904, University of Brescia, Department of Economics.
- Paolo Panteghini, 2009. "On the Equivalence between Labor and Consumption Taxation," CESifo Working Paper Series 2593, CESifo Group Munich.
- Dirk Schindler, 2017.
"Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment,"
CESifo Working Paper Series
6537, CESifo Group Munich.
- Schindler, Dirk, 2018. "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," Discussion Papers 2018/5, Norwegian School of Economics, Department of Business and Management Science.
- Wolfgang Buchholz & Kai A. Konrad, 2014. "Taxes on risky returns â€” an update," Working Papers tax-mpg-rps-2014-10, Max Planck Institute for Tax Law and Public Finance.
- Schindler, Dirk, 2008. "Human Capital, Multiple Income Risk and Social Insurance," Discussion Papers 2008/18, Norwegian School of Economics, Department of Business and Management Science.
- Dinkel, Andreas, 2015. "Tax attractiveness and the allocation of risk within multinationals," arqus Discussion Papers in Quantitative Tax Research 189, arqus - Arbeitskreis Quantitative Steuerlehre.
More about this item
Keywordsoptimal taxation; aggregate risk; triple income tax;
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mhr:finarc:urn:sici:0015-2218(200809)64:3_311:trci-a_2.0.tx_2-e. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Thomas Wolpert). General contact details of provider: https://www.mohr.de/fa .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.