Optimal capital taxation revisited
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DOI: 10.1016/j.jmoneco.2019.09.015
Abstract: We revisit the question of how capital should be taxed. We allow for a rich set of tax instruments that consists of taxes widely used in practice, including consumption, dividend, capital, and labor income taxes.… read more here.
Keywords: capital taxed; taxation revisited; optimal capital; capital ... See more keywords