Titelaufnahme

Titel
How should capital be taxed? : theory and evidence from Sweden / Spencer Bastani (Linnaeus University and CESifo), Daniel Waldenström (IFN, Paris School of Economics, CEPR and IZA) ; IZA Institute of Labor Economics
VerfasserBastani, Spencer ; Waldenström, Daniel
KörperschaftForschungsinstitut zur Zukunft der Arbeit
ErschienenBonn, Germany : IZA Institute of Labor Economics, April 2018
Ausgabe
Elektronische Ressource
Umfang1 Online-Ressource (77 Seiten) : Diagramme
SerieDiscussion paper ; no. 11475
URNurn:nbn:de:hbz:5:2-155215 
Zugriffsbeschränkung
 Das Dokument ist öffentlich zugänglich im Rahmen des deutschen Urheberrechts.
Volltexte
How should capital be taxed? [0.7 mb]
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Zusammenfassung

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper also examines the political feasibility of capital taxation by presenting results from a unique attitude survey targeted to a large representative sample of the Swedish population. Finally, we tie together our findings and discuss their implications for tax policy.