Evaluating the Taxation of Risky Assets
收藏NBER1981-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0806
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资源简介：
This paper explores the taxation of risky assets, both from the theoretical perspective of optimal taxation and from the practical one of measuring "the" tax rate on an asset when, as under existing practice, its stochastic returns are subject to differential tax treatment across states of nature.
提供机构：
美国国家经济研究局创建时间：
1981-11-01
