Tax Neutrality and Intangible Capital
收藏NBER1987-11-01 更新2025-01-04 收录
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https://www.nber.org/papers/w2430
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资源简介：
Many studies measure capital stocks and effective tax rates for different industries, but they consider only tangible assets such as equipment, structures, inventories, and land. Some of these studies also have estimated that the welfare cost of tax differences among these assets under prior law is
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美国国家经济研究局创建时间：
1987-11-01
