A Simpler Theory of Optimal Capital Taxation
收藏NBER2016-09-01 更新2025-01-04 收录
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https://www.nber.org/papers/w22664
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资源简介：
This paper develops a theory of optimal capital taxation that expresses optimal tax formulas in sufficient statistics. We first consider a simple model with utility functions linear in consumption and featuring heterogeneous utility for wealth. In this case, there are no transitional dynamics, the
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美国国家经济研究局创建时间：
2016-09-01
