Labor and capital income taxation, fiscal competition, and the distribution of wealth

Journal of Public Economics

Volumn 79, Issue 1, 2001, Pages 71-91

  Fuest, Clemens ^a   Huber, Bernd ^a  

^a UNIVERSITY OF MUNICH   (Germany)

Author keywords

F 21; Fiscal competition; H21; H24; Optimum income taxation; Wealth taxation

Indexed keywords

EID: 0035217363     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(00)00096-7     Document Type: Article

References (16)

1. Armstrong M. Multiproduct nonlinear pricing. Econometrica. 64:1996;51-76.
2. Atkinson A.B., Stiglitz J.E. The design of tax structure: Direct versus indirect taxation. Journal of Public Economics. 6:1976;55-75.
3. Boadway, R., 1995. The role of second-best theory in public economics. EPRU Discussion Paper No. 6.
4. Boadway R., Marchand M., Pestieau P. Towards a theory of the direct-indirect tax mix. Journal of Public Economics. 55:1994;71-88.
5. Bucovetsky S., Wilson J.D. Tax competition with two tax instruments. Regional Science and Urban Economics. 21:1991;333-350.
6. Fischer S. Dynamic inconsistency, cooperation and the benevolent dissembling government. Journal of Economic Dynamics and Control. 2:1980;93-107.
7. Gordon R.H., MacKie-Mason J.K. Why is there corporate taxation in a small open economy? The role of transfer pricing and income shifting. Feldstein M.S., Hines J.R. The effects of taxation on multinational corporations. 1995;67-91 University of Chicago Press, Chicago.
8. Gordon R.H. Can high personal taxes encourage entrepreneurial activity? IMF Staff Papers. 45:1998;49-80.
9. Huber, B., 1997. Tax competition and tax coordination in an optimum income tax model. EPRU Discussion Paper No. 25, forthcoming in Journal of Public Economics.
10. Huizinga H., Nielsen S.B. Capital income and profit taxation with foreign ownership of firms. Journal of International Economics. 42:1997;149-165.
11. Mirrlees J.A. An exploration in the theory of optimal income taxation. Review of Economic Studies. 38:1971;175-208.
12. Nava M., Schroyen F., Marchand M. Optimal fiscal and public expenditure policy in a two-class economy. Journal of Public Economics. 61:1996;119-137.
13. Rochet, J.C., 1995. Ironing, sweeping and multidimensional screening. Working paper.
14. Stiglitz J.E. Self-selection and pareto efficient taxation. Journal of Public Economics. 17:1982;213-240.
15. Stiglitz, J.E., 1987. Pareto efficient and optimal taxation and the new new welfare economics. In: Auerbach, A.J., Feldstein, M.S. (Eds.), Handbook of Public Economics, Vol. 2. Elsevier, North-Holland, pp. 991-1042.
16. Tuomala M. Optimal Income Taxation and Redistribution. 1990;Clarendon Press, Oxford.