Capital Income Taxes with Heterogeneous Discount Rates
收藏NBER2009-06-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w15115
下载链接
链接失效反馈官方服务：
资源简介：
With heterogeneity in both skills and discount factors, the Atkinson-Stiglitz theorem that savings should not be taxed does not hold. We consider a model with heterogeneity of preferences at each earnings level. With some assumptions on the equilibrium, a small savings tax on high earners and a
提供机构：
美国国家经济研究局
创建时间：
2009-06-01
