Brett, Craig (1998): A note on nonlinear taxation in an overlapping generations model.
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This paper analyses the conditions under which savings should receive special tax treatment. A two–class overlapping generation model is presented, and a simple condition for the taxation or subsidisation of savings is derived and interpreted.
|Item Type:||MPRA Paper|
|Original Title:||A note on nonlinear taxation in an overlapping generations model|
|Keywords:||nonlinear taxation; tax base; overlapping generations model|
|Subjects:||H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H21 - Efficiency; Optimal Taxation
H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
|Depositing User:||Craig Brett|
|Date Deposited:||16. May 2008 13:55|
|Last Modified:||15. Feb 2013 13:19|
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