The Optimal Taxation of Heterogeneous Capital
- 1 November 1979
- journal article
- Published by Oxford University Press (OUP) in The Quarterly Journal of Economics
- Vol. 93 (4) , 589-612
- https://doi.org/10.2307/1884471
Abstract
I. Introduction, 589.—II. The model, 590.—III. The controlled economy, 592.—IV. Competitive behavior, 593.—V. Optimal factor taxation, 596.—VI. The nature of optimal taxes, 602.—VII. Optimal capital taxation, 605.—VIII. Bequests and the discount rate, 609.—IX. Conclusion, 610.Keywords
This publication has 0 references indexed in Scilit: