Search Results - subject:"Capital income"

On the optimal capital tax rate in overlapping generations models with capital-skill complementarity

Heer, Burkhard - 2025

The optimal capital income tax rate has been shown to be nonzero in overlapping generations (OLG) models, as it helps … in a medium-scale OLG model that the optimal capital income tax rate is highly sensitive to the assumption of capital … sensitivity of this result in the context of an aging economy and find that the optimal capital income tax increases over the …

Persistent link: https://www.econbiz.de/10015396797

Taxation and migration by the super-rich

Advani, Arun; Burgherr, David; Summers, Andy - 2025

We study international migration responses of the super-rich to taxes using UK administrative data and a difference-in-differences design. We exploit a reform that removes access to a tax break on foreign income for foreigners based on their number of years in the UK, allowing us to compare...

Persistent link: https://www.econbiz.de/10015399597

Optimal taxation of normal and excess returns to risky assets

Boadway, Robin W.; Spiritus, Kevin - 2025

Persistent link: https://www.econbiz.de/10015394876

Optimal taxation of capital income with heterogeneous rates of return

Gerritsen, Aart; Jacobs, Bas; Spiritus, Kevin; Rusu, … - 2025

Persistent link: https://www.econbiz.de/10015358027

Optimal government debt policy in the overlapping generations model with idiosyncratic capital return risk

Hiraguchi, Ryōji - 2023

Persistent link: https://www.econbiz.de/10014429126

Estimating the elasticity of intertemporal substitution using dividend tax news shocks

Holm, Martin Blomhoff; Jamilov, Rustam; Jasinski, Marek; … - 2024

This paper studies the spending response to news about a dividend tax reform to estimate the elasticity of intertemporal substitution (EIS). The Norwegian dividend tax reform was proposed in 2003, announced in 2004, and implemented in 2006, raising the dividend tax rate by 28 percentage points....

Persistent link: https://www.econbiz.de/10015271791

Optimal taxation with endogenous return on capital

Arnaldur Sölvi Kristjánsson - 2024

. When the government observes wealth and capital income, the optimal marginal tax rate on capital income is positive … capital income remains positive. If inequality in labour market productivity is sufficiently large compared to investment … ability, the marginal tax rate on labour income exceeds the rate on capital income, and vice versa. …

Persistent link: https://www.econbiz.de/10014577552

Income illusions : challenging the high yield stock narrative

Chen, Yin; Israelov, Roni - In: The journal of asset management : a major new, … 25 (2024) 2, pp. 190-202

Persistent link: https://www.econbiz.de/10014511691

Corporate tax increases and shareholder-level capital income tax neutrality in Japan : an analysis of fundamental reforms using effective tax rates

Uemura, Toshiyuki - 2023

Persistent link: https://www.econbiz.de/10014414384

Taxation and migration by the super-rich

Advani, Arun; Burgherr, David; Summers, Andy - 2023

Using administrative data on the globally connected super-rich in the UK, we study the effect of a large tax reform on migration behaviour. Prior to 2017, offshore investment returns for 'non-doms' - individuals tax-resident in the UK but with connections to other countries – were untaxed....

Persistent link: https://www.econbiz.de/10014339077