Dilution vs. Risk Taking: Capital Gains Taxes and Entrepreneurship
收藏NBER2025-11-01 更新2025-11-29 收录
下载链接：
https://www.nber.org/papers/w34512
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资源简介：
Recent proposals to tax unrealized capital gains or wealth have sparked a debate about their impact on entrepreneurship. We show that accrual-based taxation creates two opposing effects: successful founders face greater dilution from advance tax payments, whereas unsuccessful founders receive tax
提供机构：
美国国家经济研究局
创建时间：
2025-11-01
