Empirical papers show that labor income and capital income are differently taxed all over the world. We investigate whether this may correspond to individual preferences.
Taxes finance unemployment benefits and government consumption.
High skilled agents prefer capital income taxes, while young unskilled and old agents prefer labor income taxation. If you experience problems downloading a file check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. Please be patient as the files may be large.