Taxation of Interest Income
收藏NBER2003-02-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9503
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资源简介：
Why is interest income taxed more heavily than other forms of capital income? This differential tax treatment has generated substantial tax arbitrage, resulting in lower tax revenue, efficiency costs, and apparently net gains to rich borrowers and net losses to poor lenders, together suggesting that
提供机构：
美国国家经济研究局
创建时间：
2003-02-01
