Laffer strikes again: Dynamic scoring of capital taxes
نویسندگان
چکیده
منابع مشابه
www.econstor.eu Laffer Strikes Again: Dynamic Scoring of Capital Taxes
We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, other private capital income, and depreciation allowances and identify the intricate ways through which capital taxation affects tax revenue in genera...
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ژورنال
عنوان ژورنال: European Economic Review
سال: 2012
ISSN: 0014-2921
DOI: 10.1016/j.euroecorev.2012.05.002