登入選單

返回Google圖書搜尋

Optimal Taxation with Homeownership and Wealth Inequality

Nicola BorriPietro Reichlin

出版	Centre for Economic Policy Research, 2019
URL	http://books.google.com.hk/books?id=-nkYzAEACAAJ&hl=&source=gbs_api

註釋

We consider optimal taxation in a model with wealth-poor and wealth-rich households, where wealth derives from business capital and homeownership, and investigate the consequences on these tax rates of a rising wealth inequality at steady state. The optimal tax structure includes some taxation of labor, zero taxation of financial and business capital, a housing wealth tax on the wealth-rich households and a housing subsidy on the wealth-poor households. When wealth inequality increases, the optimal balance between labor and housing wealth taxes depends on the source of the increasing wealth.