Optimal taxation with deferred compensation.: An article from: Southern Economic Journal

This digital document is an article from Southern Economic Journal, published by Southern Economic Association on October 1, 1996. The length of the article is 5931 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: A model is derived to determine the optimal taxation of wage and interest incomes when portions of these are deferred. It is shown that the optimal tax rates on interest incomes and non-deferred wage incomes are not influenced by the existence or absence of deferred compensation. However, it is also found that tax rates for deferred wage income are higher compared to the rates for non-deferred wage income.

Citation Details
Title: Optimal taxation with deferred compensation.
Author: Iltae Kim
Publication:Southern Economic Journal (Refereed)
Date: October 1, 1996
Publisher: Southern Economic Association
Volume: v63 Issue: n2 Page: p429(11)

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