Kapitalindkomstskatters fordelingsvirkning tværs af generationer

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Abstrakt

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
OriginalsprogDansk
TidsskriftNationaloekonomisk Tidsskrift
Vol/bind131
Udgave nummer2
Sider (fra-til)314-331
ISSN0028-0453
StatusUdgivet - 1993
Udgivet eksterntJa

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