Use It or Lose It: Efficiency Gains from Wealth Taxation
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下载链接：
https://www.nber.org/papers/w26284
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资源简介：
How does wealth taxation differ from capital income taxation? When the return on investment is equal across individuals, a well-known result is that the two tax systems are equivalent. Motivated by recent empirical evidence documenting persistent heterogeneity in rates of return across individuals,
提供机构：
美国国家经济研究局
创建时间：
2019-09-01
