Optimal capital income taxation
id:
optimal-capital-income-taxation-247-9787259
title:
Optimal capital income taxation
text:
Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion like utility is optimized. Some have theorized that the optimal capital income tax is zero. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption. Consequently, a capital income tax results in the distortion
brand slug:
wiki
category slug:
encyclopedia
description:
Subarea of optimal tax theory
original url:
https://en.wikipedia.org/wiki/Optimal_capital_income_taxation
date created:
date modified:
2023-11-01T17:35:42Z
main entity:
{"identifier":"Q17073290","url":"https://www.wikidata.org/entity/Q17073290"}
image:
fields total:
13
integrity:
14