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Replication data for: Capital Taxation under Political Constraints

Version
V0
Resource Type
Dataset
Creator
  • Scheuer, Florian
  • Wolitzky, Alexander
Publication Date
2016-08-01
Description
  • Abstract

    This paper studies optimal dynamic tax policy under the threat of political reform. A policy will be reformed ex post if a large enough coalition of citizens supports reform; thus, sustainable policies are those that will continue to attract enough political support in the future. We find that optimal marginal capital taxes are either progressive or U-shaped, so that savings are subsidized for the poor and/or the middle class but are taxed for the rich. U-shaped capital taxes always emerge when individuals' political behavior is purely determined by economic motives.
Availability
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Relations
  • Is supplement to
    DOI: 10.1257/aer.20141081 (Text)
Publications
  • Scheuer, Florian, and Alexander Wolitzky. “Capital Taxation under Political Constraints.” American Economic Review 106, no. 8 (August 2016): 2304–28. https://doi.org/10.1257/aer.20141081.
    • ID: 10.1257/aer.20141081 (DOI)

Update Metadata: 2020-05-18 | Issue Number: 2 | Registration Date: 2019-12-06

Scheuer, Florian; Wolitzky, Alexander (2016): Replication data for: Capital Taxation under Political Constraints. Version: V0. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset. https://doi.org/10.3886/E116161