The Optimal Tax Rate for Capital Income is Negative
收藏NBER1997-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w6004
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资源简介：
We examine the problem of optimal taxation in a dynamic economy with imperfectly competitive markets. We find that the optimal tax system will tend to provide subsidies for the purchase of capital goods to offset gaps between price and marginal cost. The average tax on capital income will be
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美国国家经济研究局创建时间：
1997-04-01
