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Taxation of Corporate Capital Income: Tax Revenues vs. Tax Distortions

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NBER1981-06-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0687
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Since the average tax rate on corporate capital income is very high, economists often conclude that taxes have caused a substantial fall in corporate investment, a movement of capital into noncorporate uses, and a fall in personal savings. The combined efficiency costs of these distortions are
提供机构:
美国国家经济研究局
创建时间:
1981-06-01
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