Investment expensing and progressivity in flat-tax reforms

Investment expensing and progressivity in flat-tax reforms

Abstract In this article we quantify the aggregate, distributional and welfare consequences of investment expensing and progressivity in Hall and Rabushka type of flat-tax reforms of the US economy. To do so we use a heterogeneous households model featuring both life cycle and dynastic elements as w...

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Bibliographic Details
Main Authors: Javier Díaz-Giménez, Josep Pijoan-Mas
Format: Article
Language:English
Published: SpringerOpen 2019-06-01
Series:SERIEs: Journal of the Spanish Economic Association
Subjects:
Flat-tax reforms
Efficiency
Inequality
Earnings distribution
Income distribution
Wealth distribution
Online Access:http://link.springer.com/article/10.1007/s13209-019-0193-9

Internet

http://link.springer.com/article/10.1007/s13209-019-0193-9

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