A Theory of Optimal Capital Taxation
收藏NBER2012-04-01 更新2025-01-04 收录
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https://www.nber.org/papers/w17989
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资源简介：
This paper develops a realistic, tractable theoretical model that can be used to investigate socially-optimal capital taxation. We present a dynamic model of savings and bequests with heterogeneous random tastes for bequests to children and for wealth per se. We derive formulas for optimal tax rates
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美国国家经济研究局创建时间：
2012-04-01
