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The Capital Levy in Theory and Practice

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NBER1989-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3096
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A capital levy is a one-time tax on all wealth holders with the goal of retiring public debt. This paper reconsiders the historical debate over the capital levy in a contingent capital taxation framework. This shows how in theory the imposition of a levy can be welfare improving when adopted to
创建时间:
1989-09-01
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