Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes
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下载链接：
https://www.nber.org/papers/w8261
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资源简介：
Recently, attention has focused on the estate tax. To date, however, the debate over estate taxes has been nearly devoid of standard considerations of deadweight loss. We develop a framework for computing the deadweight loss of a revenue-neutral switch from an estate tax to a capital income tax,
提供机构：
美国国家经济研究局
创建时间：
2001-04-01
