The Second Best Theory of Differential Capital Taxation
收藏NBER1985-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w1781
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资源简介：
An important proposition in the theory of efficient taxation is that, if capital income is taxed, all types of capital income should be taxed at the same rate. This conclusion has motivated extensive empirical analysis of the tax rates on different types of capital income. It has also been the basis
提供机构：
美国国家经济研究局
创建时间：
1985-12-01
