Capital income is taxed differently than wage income to encourage savings and investment or due to mobility of capital
Economic literature and tax policy models support the premise that capital income is often taxed differently than wage income to incentivize savings and investment or to account for international capital mobility.
The retrieved papers provide evidence that capital income taxation, corporate taxation, and wealth taxes are explicitly analyzed through the lenses of stimulating investment, encouraging savings, and managing capital mobility or international competitiveness. No papers refute the claim.
Fatih Guvenen, G. Kambourov, B. Kurusçu, S. Ocampo, Daphne Chen. Use It or Lose It: Efficiency and Redistributional Effects of Wealth Taxation. 2023. https://doi.org/10.1093/qje/qjac047
Discusses how capital income and wealth taxation structures are utilized to influence savings, productivity, and investment decisions.
See more details
Jack Mintz. A Proposal for a 'Big Bang' Corporate Tax Reform. 2022. https://doi.org/10.2139/ssrn.4037728
Examines how corporate tax systems and rates are reformed to spur investment performance and address international competitiveness.
V. Meier, A. Wagener. Do Mobile Pensioners Threaten the Deferred Taxation of Savings?. 2015. https://doi.org/10.1093/CESIFO/IFU020
Demonstrates that capital mobility considerations, such as the emigration threat of taxpayers, directly influence the optimal taxation of savings and capital income.
The paper trail · every fact has a biography
Challenge the receipt
Citation formatting by citeproc-js (Frank Bennett) and the Citation Style Language project. Source and licenses.
Terms · Privacy · How verdicts work · Dispute this receipt