Welfare for the rich: can capital tax cuts be fair?
Deborah M. Weiss, John M. Olin Program in Law and Economics (Stanford University), Stanford University. School of Law
John M. Olin Program in Law and Economics, Stanford Law School, 1992 - Business & Economics - 70 pages
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1st Sess analysis argument behavior burden on small capital and labor capital gains cuts capital gains rates capital gains treatment capital income ceilings Code comprehensive income comprehensive tax base conditional subsidy rule Cong consumption tax contributions cutting capital deadweight loss deduction subsidy defined benefit plan Diagram distributional effects economic theory efficiency employer pensions employer plans excess subsidy fairness Gilson Haig-Simons highly compensated employees highly compensated workers Ian Ayres ideal rule ideal subsidy impulsiveness Income Tax Income Taxation individual IRAs less affluent less highly compensated Mark Kelman Mischel Mitchell Polinsky neoclassical non-discrimination rules nondiscrimination number of workers optimal subsidy Pareto-efficiency paternalistic pension plan preference presumption problem progressive subsidies Progressive Taxation proportion proportionately provide pensions restricted deductions result retirement savings savings rate Scss Shavell Social Stanford Law School tax expenditures tax policy tax rates tax subsidy tax system tax theory taxpayers theorists uniform taxes voluntary wage income wage offset