TY  - RPRT
        AU  - Bastani, Spencer
AU  - Waldenström, Daniel
        TI  - How Should Capital Be Taxed? Theory and Evidence from Sweden
        PY  - 2018/Apr/
        PB  - Institute of Labor Economics (IZA)
        CY  - Bonn
        T2  - IZA Discussion Paper
        IS  - 11475
        UR  - https://www.iza.org/publications/dp11475
        AB  - This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and empirical findings regarding their effects on economic activity. The paper also examines the political feasibility of capital taxation by presenting results from a unique attitude survey targeted to a large representative sample of the Swedish population. Finally, we tie together our findings and discuss their implications for tax policy.
        KW  - optimal taxation
KW  - capital taxation
KW  - wealth tax
KW  - inheritance tax
KW  - corporate tax
KW  - income inequality
KW  - wealth inequality
KW  - political economy
KW  - preferences for redistribution
        ER  -