lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
How Should Capital Be Taxed?
Linnaeus University, School of Business and Economics, Department of Economics and Statistics.
Research Institute of Industrial Economics (IFN), Sweden.
2020 (English)In: Journal of Economic Surveys, ISSN 0950-0804, E-ISSN 1467-6419, Vol. 34, no 4, p. 812-846Article in journal (Refereed) Published
Abstract [en]

This survey discusses how capital should be taxed in advanced economies. We review the theoretical optimal tax literature, survey empirical studies on the distribution of capital and the distortionary costs of capital taxation, and analyze the desirability of specific taxes on capital income, wealth, property, inheritances, and corporate profits. Our overall conclusion is that capital taxation plays an important role in an optimal tax system, but only certain ways of taxing capital are able to strike a balance between optimality and administrative feasibility.

Place, publisher, year, edition, pages
John Wiley & Sons, 2020. Vol. 34, no 4, p. 812-846
National Category
Economics
Research subject
Economy, Economics
Identifiers
URN: urn:nbn:se:lnu:diva-95732DOI: 10.1111/joes.12380ISI: 000544703500001Scopus ID: 2-s2.0-85087318838OAI: oai:DiVA.org:lnu-95732DiVA, id: diva2:1436439
Available from: 2020-06-08 Created: 2020-06-08 Last updated: 2021-05-06Bibliographically approved

Open Access in DiVA

No full text in DiVA

Other links

Publisher's full textScopus

Authority records

Bastani, Spencer

Search in DiVA

By author/editor
Bastani, Spencer
By organisation
Department of Economics and Statistics
In the same journal
Journal of Economic Surveys
Economics

Search outside of DiVA

GoogleGoogle Scholar

doi
urn-nbn

Altmetric score

doi
urn-nbn
Total: 89 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf