Optimal Capital-Gains Taxation under Limited Information
نویسندگان
چکیده
منابع مشابه
Capital Gains Taxation and Entrepreneurship
The taxation of capital gains is a perennial issue in tax policy. One critical aspect for understanding the overall effects of capital gains taxation is how these taxes affect entrepreneurs. While many analyses focus on the disincentive effects created by capital gains taxes for investors in large corporations, these disincentives may be even more important for entrepreneurs. This paper discuss...
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ژورنال
عنوان ژورنال: Journal of Political Economy
سال: 1978
ISSN: 0022-3808,1537-534X
DOI: 10.1086/260732