Capital taxation and rent seeking (notice n° 545767)
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| fixed length control field | 01982cam a2200217 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121113823.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Arefyev, Nikolay |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Capital taxation and rent seeking |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 21 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Nous étudions l’imposition optimale du capital dans une économie en concurrence imparfaite, où le profit économique se transforme en rémunération des facteurs privés utilisés pour la recherche de rente. L’impôt optimal sur le revenu du capital compense la différence entre les rendements marginaux social et privé du capital, résultant de la recherche de rente, et la différence entre le taux d’intérêt avant imposition et la productivité marginale du capital, qui découle de la concurrence imparfaite. Le taux optimal d’imposition du revenu du capital ne dépend ni des autres impôts, ni de la charge fiscale globale, et numériquement il est proche de zéro. JEL codes : H21, E62 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | We find the optimal capital income tax rate in an imperfectly competitive economy, where the economic profit turns into private factor remuneration due to rent seeking activity. The optimal capital income tax offsets the difference between the marginal social and the marginal private returns to capital, which is a result of the rent seeking, and the wedge between the before tax interest rate and the marginal productivity of capital, which is a consequence of the imperfect competition. The optimal capital income tax rate depends neither on other taxes nor on the overall tax burden, and numerically it is close to zero. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | rent seeking |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Ramsey policy |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | optimal capital taxation |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Baron, Tatiana |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue d'économie politique | 129 | 5 | 2019-12-13 | p. 815-832 | 0373-2630 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-d-economie-politique-2019-5-page-815?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-d-economie-politique-2019-5-page-815?lang=en&redirect-ssocas=7080</a> |
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