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A Quantitative Analysis of Capital Income Taxation

Author

Listed:
  • Imrohoroglu, S.

Abstract

This paper studies the quantitative impact of eliminating capital income taxation on capital accumulation and steady-state welfare in a general equilibrium model with overlapping generations of 65-period-lived individuals who face idiosyncratic earnings risk, borrowing constraints and life span uncertainty.

Suggested Citation

  • Imrohoroglu, S., 1997. "A Quantitative Analysis of Capital Income Taxation," Papers 1997/12, Koc University.
  • Handle: RePEc:fth:kocuni:1997/12
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    Keywords

    INCOME ; TAX POLICY ; CAPITAL;
    All these keywords.

    JEL classification:

    • E10 - Macroeconomics and Monetary Economics - - General Aggregative Models - - - General
    • E21 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Consumption; Saving; Wealth
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory

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