Homeownership taxation in Flanders: moving towards ‘optimal taxation’?
نویسندگان
چکیده
منابع مشابه
Moving Towards Dual Income Taxation in Europe
The paper summarizes the arguments in favor of a shift from comprehensive to dual income taxation and complements the discussion by an overview on tax reforms which reveal the characteristic features of a dual income tax system. The scope of our analysis is not restricted to the Nordic countries, we also include other European countries, whose tax reform steps can be regarded as a move toward a...
متن کاملOptimal Dual Income Taxation
There is a strong case for arguing that, in contradiction to some traditional arguments in public economics, capital income should be taxed, though not necessarily under the same rate schedule as labour earnings. The Dual Income Taxation (DIT) system consists of two parallel piecewise linear tax schedules, in which that for capital income has a zero lower bracket rate and an upper bracket rate ...
متن کاملOptimal Capital Income Taxation∗
In an economy with identical infinitely-lived households that obtain utility from leisure as well as consumption, Chamley (1986) and Judd (1985) have shown that the optimal tax system to pay for an exogenous stream of government purchases involves a zero tax rate on capital in the long run, with tax revenue collected by a distortionary tax on labor income. Extending the results of Hall and Jorg...
متن کاملCredibility in Optimal Factor Taxation
This paper examines optimal factor taxation when output is produced from labour and capital and some (or all) households save capital. It is shown that there is a reputational equilibrium in which the government has no incentive to change its announced tax policies. In this equilibrium, the Judd-Chamley assertion that the tax on capital income tends to zero in the limit holds. This is independe...
متن کاملAdvances in Dynamic Optimal Taxation
1 This paper surveys the recent literature concerning the structure of optimal taxes in dynamic economies in which agents are privately informed about skills and effort.
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: International Journal of Housing Policy
سال: 2015
ISSN: 1949-1247,1949-1255
DOI: 10.1080/14616718.2015.1085214