Capital Income Taxation and the Mirrlees Review
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- Patricia Apps & Ray Rees, 2012. "Capital Income Taxation and the Mirrlees Review," CEPR Discussion Papers 675, Centre for Economic Policy Research, Research School of Economics, Australian National University.
References listed on IDEAS
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More about this item
Keywords
optimal taxation; labour supply; capital income taxation; family life cycle; time allocation; saving; inequality;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
- H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
- D13 - Microeconomics - - Household Behavior - - - Household Production and Intrahouse Allocation
- D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2012-06-25 (Accounting & Auditing)
- NEP-PBE-2012-06-25 (Public Economics)
- NEP-PUB-2012-06-25 (Public Finance)
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