Kapitalindkomstskatters fordelingsvirkning tværs af generationer

The purpose of this paper is to illustrate how changes in various capital income may affect macroeconomic dynamics and the distribution of welfare across generations in a small open economy. Using a computable general equilibrium model with overlapping generations and an endogenous labour supply, three different kinds of capital income tax experiments are considered. I find that the old generations will benefit a cut in the tax on dividends and in the tax on interest whereas the younger generations benefit from a cut in the tax on capital gains