About: Optimal capital income taxation

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Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion like utility is optimized. Some have theorized that the optimal capital income tax is zero. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption. Consequently, a capital income tax results in the distortion of individuals' saving and consumption behavior as individuals substitute the more heavily taxed future consumption with current consumption. Due to these distortions, zero taxation of capital income might be optimal, a result postulated by the Atkinson–Stiglitz theorem (1976) and the Chamley–Judd z

Attributes	Values
rdfs:label	最適資本所得課税 (ja) Optimal capital income taxation (en)
rdfs:comment	最適資本所得課税（さいてきしほんしょとくかぜい）は最適課税論の分野であって、効用のような与えられた経済的判断条件を最適にするような、の計画の研究を意味する。将来の消費としての資本所得の概念化から始まる、は、将来における消費として現在における消費税とは区別されて相応する。したがって、個人の貯蓄の歪みと個人としての消費の振る舞いにおける、資本所得課税の結果は、現在の消費をもってより重く課税された将来の消費を置き換える。これらの歪みのせいで、アトキンソン・スティグリッツの定理 (1976) ならびにシャムレイ-ジュッド（英: Chamley–Judd）のゼロ資本所得課税の結果 (1985/1986) によって仮定された結論である。資本所得のゼロ課税はもしかすると最適かもしれない。最適資本所得課税における後続の著作はゼロ資本所得課税の理論的最適性がもとにする仮定を明らかにし、また肯定的（または否定的）な最適資本課税についての多様な主張を進歩させた。 (ja) Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion like utility is optimized. Some have theorized that the optimal capital income tax is zero. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption. Consequently, a capital income tax results in the distortion of individuals' saving and consumption behavior as individuals substitute the more heavily taxed future consumption with current consumption. Due to these distortions, zero taxation of capital income might be optimal, a result postulated by the Atkinson–Stiglitz theorem (1976) and the Chamley–Judd z (en)
dcterms:subject	Theory of taxation Taxation and redistribution
Wikipage page ID	40809028 (xsd:integer)
Wikipage revision ID	1104288648 (xsd:integer)
Link from a Wikipage to another Wikipage	Capital gains tax Theory of taxation Behavioral economics United States Corlett–Hague rule Optimal labor income taxation Optimal tax Distortion (economics) Mirrlees Review Finland Market failure Greg Mankiw Atkinson–Stiglitz theorem Taxation and redistribution Pareto efficiency Ramsey model Diamond–Mirrlees efficiency theorem Aiyagari model Utility (economics) Second welfare theorem
sameAs	Optimal capital income taxation Optimal capital income taxation Optimal capital income taxation Optimal capital income taxation
dbp:wikiPageUsesTemplate	dbt:Short_description dbt:Taxation
has abstract	Optimal capital income taxation is a subarea of optimal tax theory which studies the design of taxes on capital income such that a given economic criterion like utility is optimized. Some have theorized that the optimal capital income tax is zero. Starting from the conceptualization of capital income as future consumption, the taxation of capital income corresponds to a differentiated consumption tax on present and future consumption. Consequently, a capital income tax results in the distortion of individuals' saving and consumption behavior as individuals substitute the more heavily taxed future consumption with current consumption. Due to these distortions, zero taxation of capital income might be optimal, a result postulated by the Atkinson–Stiglitz theorem (1976) and the Chamley–Judd zero capital income tax result (1985/1986). Subsequent work on optimal capital income taxation has elucidated the assumptions underlying the theoretical optimality of a zero capital income tax. Additionally, diverse arguments for a positive optimal capital income tax have been advanced. (en) 最適資本所得課税（さいてきしほんしょとくかぜい）は最適課税論の分野であって、効用のような与えられた経済的判断条件を最適にするような、の計画の研究を意味する。将来の消費としての資本所得の概念化から始まる、は、将来における消費として現在における消費税とは区別されて相応する。したがって、個人の貯蓄の歪みと個人としての消費の振る舞いにおける、資本所得課税の結果は、現在の消費をもってより重く課税された将来の消費を置き換える。これらの歪みのせいで、アトキンソン・スティグリッツの定理 (1976) ならびにシャムレイ-ジュッド（英: Chamley–Judd）のゼロ資本所得課税の結果 (1985/1986) によって仮定された結論である。資本所得のゼロ課税はもしかすると最適かもしれない。最適資本所得課税における後続の著作はゼロ資本所得課税の理論的最適性がもとにする仮定を明らかにし、また肯定的（または否定的）な最適資本課税についての多様な主張を進歩させた。 (ja)
prov:wasDerivedFrom	wikipedia-en:Optimal_capital_income_taxation?oldid=1104288648&ns=0
page length (characters) of wiki page	19101 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Optimal_capital_income_taxation
is Link from a Wikipage to another Wikipage of	Optimal labor income taxation Optimal tax Atkinson–Stiglitz theorem Kenneth Judd Stefanie Stantcheva Optimal capital income tax
is Wikipage redirect of	Optimal capital income tax
is foaf:primaryTopic of	wikipedia-en:Optimal_capital_income_taxation

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