A note on nonlinear taxation in an overlapping generations model

Brett, Craig (1998): A note on nonlinear taxation in an overlapping generations model.

Abstract

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
• Language: English
• 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

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