Kapitalindkomstskatters fordelingsvirkning tværs af generationer

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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
Original languageDanish
JournalNationaloekonomisk Tidsskrift
Issue number2
Pages (from-to)314-331
Publication statusPublished - 1993
Externally publishedYes

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