Tax Effects on the Allocation of Capital Among Sectors and Among Individuals: A Portfolio Approach
收藏NBER1982-08-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0951
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资源简介：
This paper deals with the allocational effects and implications for efficiency of a tax system in which the rate of tax on capital income differs depending on the recipient of the income and on the type of capital producing the income. It suggests that, in their attempts to measure the distortionary
提供机构：
美国国家经济研究局
创建时间：
1982-08-01
