Putting the "Finance" into "Public Finance": A Theory of Capital Gains Taxation
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下载链接：
https://www.nber.org/papers/w32951
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资源简介：
Standard optimal capital tax theory abstracts from modeling asset prices, making it unsuitable for thinking about capital gains and wealth taxation. We study optimal redistributive taxation in an environment with asset price changes, adopting the modern finance view that asset prices fluctuate not
提供机构：
美国国家经济研究局
创建时间：
2024-09-01
