Taxation and Risk Taking: A General Equilibrium Perspective
Analysis of the interaction between a range of proportional taxes and risk taking finds a wage tax to have the same behavioral effect as a consumption tax, and that a proportional income tax absorbs no investment risk and yields certain revenue.
Year of publication: |
1994
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Authors: | Kaplow, Louis |
Published in: |
National Tax Journal. - National Tax Association - NTA. - Vol. 47.1994, 4, p. 789-98
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Publisher: |
National Tax Association - NTA |
Saved in:
freely available
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