Preference Heterogeneity and Optimal Capital Income Taxation
收藏NBER2010-12-01 更新2025-01-04 收录
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https://www.nber.org/papers/w16619
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资源简介：
We examine a prominent justification for capital income taxation: goods preferred by those with high ability ought to be taxed. In an environment where commodity taxes are allowed to be nonlinear functions of income and consumption, we derive an analytical expression that reveals the forces
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美国国家经济研究局创建时间：
2010-12-01
