Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/180493 
Erscheinungsjahr: 
2018
Schriftenreihe/Nr.: 
IZA Discussion Papers No. 11475
Verlag: 
Institute of Labor Economics (IZA), Bonn
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.
Schlagwörter: 
optimal taxation
capital taxation
wealth tax
inheritance tax
corporate tax
income inequality
wealth inequality
political economy
preferences for redistribution
JEL: 
D31
F38
H21
H24
Dokumentart: 
Working Paper

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