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Name File Type Size Last Modified
DEMOGRAPHICS.F90 text/plain 3 KB 10/12/2019 04:51:AM
DISTRIBUTION.F90 text/plain 6.9 KB 10/12/2019 04:51:AM
EULER_EQN.F90 text/plain 1.1 KB 10/12/2019 04:51:AM
EVALUATE.F90 text/plain 3.6 KB 10/12/2019 04:51:AM
Fputil.f text/x-fortran 21 KB 10/12/2019 04:50:AM
GHQUAD.DAT text/plain 10.5 KB 10/12/2019 04:51:AM
GRID.F90 text/plain 379 bytes 10/12/2019 04:51:AM
GRIDTAX.F90 text/plain 1.1 KB 10/12/2019 04:50:AM
HOUSEHOLD.F90 text/plain 5.7 KB 10/12/2019 04:50:AM
LABOR.F90 text/plain 2.7 KB 10/12/2019 04:51:AM
LICENSE.txt text/plain 14.6 KB 10/12/2019 04:51:AM
MAIN.F90 text/plain 464 bytes 10/12/2019 04:51:AM
Markov.f text/x-fortran 25.9 KB 10/12/2019 04:51:AM
NEWTON.F90 text/plain 4.7 KB 10/12/2019 04:50:AM
OUTPUT.F90 text/plain 2.3 KB 10/12/2019 04:51:AM
PARAMS.F90 text/plain 9.1 KB 10/12/2019 04:51:AM
PREFERENCE.F90 text/plain 562 bytes 10/12/2019 04:51:AM
README.pdf application/pdf 6.8 KB 10/12/2019 04:51:AM
RESID.F90 text/plain 911 bytes 10/12/2019 04:50:AM
TAXFN.F90 text/plain 966 bytes 10/12/2019 04:51:AM
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Project Citation: 

Conesa, Juan Carlos, Kitao, Sagiri, and Krueger, Dirk. Replication data for: Taxing Capital? Not a Bad Idea after All! Nashville, TN: American Economic Association [publisher], 2009. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 2019-10-12. https://doi.org/10.3886/E113284V1

Project Description

Summary:  View help for Summary We quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks and permanent productivity differences of households. The optimal capital income tax rate is significantly positive at 36 percent. The optimal progressive labor income tax is, roughly, a flat tax of 23 percent with a deduction of $7,200 (relative to average household income of $42,000). The high optimal capital income tax is mainly driven by the life-cycle structure of the model, whereas the optimal progressivity of the labor income tax is attributable to the insurance and redistribution role of the tax system. (JEL E13, H21, H24, H25)

Scope of Project

JEL Classification:  View help for JEL Classification
      E13 General Aggregative Models: Neoclassical
      H21 Taxation and Subsidies: Efficiency; Optimal Taxation
      H24 Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes
      H25 Business Taxes and Subsidies including sales and value-added (VAT)


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