Capital Tax Incidence: First Impressions from the Time Series
收藏NBER2002-12-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w9374
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资源简介：
Aggregate time series data are used to calculate the incidence of capital taxes. Part of the analysis is borrowed from the literature on sales tax incidence, comparing pre-tax interest rates with tax rates. The other part compares tax rates with after-tax interest rates, which are measured
提供机构：
美国国家经济研究局
创建时间：
2002-12-01
