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Article dans une revue Mathematical Social Sciences Année : 2023

Intertemporal equilibrium with physical capital and financial asset: role of dividend taxation

Ngoc-Sang Pham

Résumé

The paper introduces dividend taxation and productive government spending in an infinite-horizon general equilibrium model with heterogeneous agents and financial market imperfections. We point out that imposing a dividend tax and using the revenue from this tax to finance productive government spending may prevent economic recession and promote economic growth. We also investigate the issue of optimal dividend taxation and the role of dividend taxation on the asset price bubble.
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Dates et versions

halshs-04033250, version 1 (17-03-2023)

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Ngoc-Sang Pham. Intertemporal equilibrium with physical capital and financial asset: role of dividend taxation. Mathematical Social Sciences, 2023, 123, pp.95-104. ⟨10.1016/j.mathsocsci.2023.03.002⟩. ⟨halshs-04033250⟩
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