Vanishing Tax on Capital Income in the Open Economy
收藏NBER1991-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w3796
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资源简介：
The increased integration of the world capital market implies that the supply of capital becomes more elastic, and therefore potentially a less efficient base for taxation. In general, the optimal taxation of capital income is subject to two conflicting forces. On the one hand the return on existing
提供机构：
美国国家经济研究局
创建时间：
1991-08-01
