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Preference heterogeneity and optimal capital income taxation
Optimal taxation Capital taxation Saving Preference heterogeneity
2014/3/18
We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinea...
Business Start-ups, the Lock-in Effect, and Capital Gains Taxation
Business Start-ups the Lock-in Effect Capital Gains Taxation
2014/3/18
We develop a model of entrepreneurial choice in which some individuals have a comparative advantage in starting new business enterprises. Two frictions play key roles in our model: markets are incompl...