Capital Gains Taxation in an Economy with an "Austrian Sector"
收藏NBER1981-09-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w0758
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资源简介：
This paper examines the effects of a proportional capital gains tax in an economy with an Austrian sector (with wine and trees) and an ordinary sector. We analyze the effect of capital gains taxation (on both an accrual and a realization basis) on the efficiency with which resources are used within
提供机构：
美国国家经济研究局
创建时间：
1981-09-01
