Capital income taxes with heterogenous discount rates
Year of publication: |
2011
|
---|---|
Authors: | Diamond, Peter A. ; Spinnewijn, Johannes |
Published in: |
American economic journal : a journal of the American Economic Association. - Nashville, Tenn. : AEA, ISSN 1945-7731, ZDB-ID 2442382-8. - Vol. 3.2011, 4, p. 52-76
|
Subject: | Kapitalertragsteuer | Capital income tax | Optimale Besteuerung | Optimal taxation | Wohlfahrtsanalyse | Welfare analysis | USA | United States | 1998-2004 |
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