Taxation and Saving – A Retrospective

Atkinson and Sandmo (1980) evaluated the taxation of saving by embedding the static optimal‐tax framework within the two‐period overlapping‐generations model. Using this model, they collected a series of important results for optimal taxes on labour and capital income under a variety of assumptions regarding the instruments and objectives of the government, in particular the availability of national debt to spread burdens among different generations of individuals. With clear intuition and presentation, the study remains an important source for understanding the welfare implications of the taxation of saving

Debt · Economics · Intuition · Macroeconomics · Market economy · Microeconomics · Presentation (obstetrics · Public economics · Variety (cybernetics · Welfare · Computer Science · Financial Literacy, Pension, Retirement Analysis · Fiscal Policy and Economic Growth · Gender, Labor, and Family Dynamics

• Optimum Growth in an Aggregative Model of Capital Accumulation

  David Cass•The Review of Economic Studies•1965

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• Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives

  Christophe Chamley•Econometrica•1986

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• Redistributive taxation in a simple perfect foresight model

  Open Access•Kenneth L Judd•Journal of Public Economics•1985

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• The design of tax structure

  Open Access•A B Atkinson, Joseph E Stiglitz•Journal of Public Economics•1976

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• An Exploration in the Theory of Optimum Income Taxation

  James A Mirrlees•The Review of Economic Studies•1971

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• The Structure and Reform of Direct Taxation

  Open Access•James E Meade•Capital & Class•1980

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• Are Government Bonds Net Wealth

  Robert J Barros, Robert J Barro•Journal of Political Economy•1974

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• The Welfare Cost of Capital Income Taxation

  Martin Feldstein•Journal of Political Economy•1978

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• An Exact Consumption-Loan Model of Interest with or without the Social Contrivance of Money

  Paul A Samuelson•Journal of Political Economy•1958

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• Optimal Capital Income Taxation with Incomplete Markets, Borrowing Constraints, and Constant Discounting

  S Rao Aiyagari•Journal of Political Economy•1995

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• Social Security, Induced Retirement, and Aggregate Capital Accumulation

  Martin Feldstein•Journal of Political Economy•1974

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• The Structure and Reform of Direct Taxation

  John Whalley, J E Meade•Economica•1979

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• Dynamic Fiscal Policy

  Michael Keen, Alan J Auerbach et al.•Economica•1989

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• The Theory of Equilibrium Growth

  S A Ozga, Avinash Dixit et al.•Economica•1977

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• A Contribution to the Theory of Taxation

  Frank Plumpton Ramsey•The Economic Journal•1927

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• Lectures on Microeconomic Theory

  Peter J Hammond, Peter Hammond et al.•The Economic Journal•1973

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• Welfare Implications of the Taxation of Savings

  A B Atkinson, Agnar Sandmo•The Economic Journal•1980

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• Models of Economic Growth

  David Newbery, D M G Newbery et al.•The Economic Journal•1974

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