Approaches to Efficient Capital Taxation: Leveling the Playing Field vs.Living by the Golden Rule
收藏数据链接：
官方服务：
资源简介：
In this paper we explore the efficiency gains from the Tax Reform Act of 1986 and prospective tax reforms, separating out the intersectoral and intertemporal efficiency consequences. To assess these effects, we employ a general equilibrium model that considers the effects of taxes on the allocation
提供机构：
美国国家经济研究局创建时间：
1990-12-01
