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On the consequences of eliminating capital tax differentials

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11640%2F19%3A00504876" target="_blank" >RIV/00216208:11640/19:00504876 - isvavai.cz</a>

  • Result on the web

    <a href="https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/caje.12370" target="_blank" >https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/caje.12370</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1111/caje.12370" target="_blank" >10.1111/caje.12370</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    On the consequences of eliminating capital tax differentials

  • Original language description

    In the United States, different types of capital are effectively taxed at different rates. In particular, effective tax rates on structures have been higher than those on equipments. Eliminating these differentials has been the subject of policy debates. This paper analyzes the consequences of eliminating capital tax differentials using an incomplete markets model with equipment–skill complementarity. The reform improves productive efficiency by eliminating distortions in capital accumulation. It also increases the degree of equality by reducing the skill premium. The reform increases average welfare by approximately 0.11%.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database

  • CEP classification

  • OECD FORD branch

    50202 - Applied Economics, Econometrics

Result continuities

  • Project

    <a href="/en/project/GBP402%2F12%2FG097" target="_blank" >GBP402/12/G097: DYME-Dynamic Models in Economics</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Others

  • Publication year

    2019

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Name of the periodical

    Canadian Journal of Economics-Revue Canadienne D Economique

  • ISSN

    0008-4085

  • e-ISSN

  • Volume of the periodical

    52

  • Issue of the periodical within the volume

    1

  • Country of publishing house

    CA - CANADA

  • Number of pages

    28

  • Pages from-to

    225-252

  • UT code for WoS article

    000459825000007

  • EID of the result in the Scopus database

    2-s2.0-85060334415