Capital Gains Taxation in an Economy with an "Austrian Sector"
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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
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美国国家经济研究局创建时间：
1981-09-01
