A note on nonlinear taxation in an overlapping generations model

Craig Brett ()

MPRA Paper from University Library of Munich, Germany

Abstract: This paper analyses the conditions under which savings should receive special tax treatment. A two–class overlapping generation model is presented, and a simple condition for the taxation or subsidisation of savings is derived and interpreted.

Keywords: nonlinear taxation; tax base; overlapping generations model (search for similar items in EconPapers)
JEL-codes: H21 H24 (search for similar items in EconPapers)
Date: 1998-08-15
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Persistent link: http://EconPapers.repec.org/RePEc:pra:mprapa:8776

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