HOW SHOULD CAPITAL BE TAXED?

This survey discusses how capital should be taxed in advanced economies. We review the theoretical optimal tax literature, survey empirical studies on the distribution of capital and the distortionary costs of capital taxation, and analyze the desirability of specific taxes on capital income, wealth...

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Bibliographic details

Volume:	34
Main Author:	Bastani, Spencer Waldenström, Daniel
Format:	Journal Article
Language:	English
Place of publication:	01.09.2020
published in:	Journal of economic surveys Vol. 34; no. 4; pp. 812 - 846
ORCID:	0000-0001-8683-0168 0000-0002-0940-2466
Data of publication:	September 2020
ISSN:	0950-0804 1467-6419
EISSN:	1467-6419
Discipline:	Economics
Subjects:	Income inequality Inheritance tax Optimal taxation Wealth inequality Capital taxation Property tax Wealth tax
Online Access:	Fulltext
Database:	Wiley Free Content Wiley-Blackwell Open Access Titles Database information Databases - DBIS