A simpler theory of optimal capital taxation
Year of publication: |
2018
|
---|---|
Authors: | Saez, Emmanuel ; Stantcheva, Stefanie |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 162.2018, p. 120-142
|
Subject: | Capital | Optimal taxation | Wealth | Kapitalertragsteuer | Capital income tax | Optimale Besteuerung | Theorie | Theory |
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