The Optimal Taxation of Heterogeneous Capital

Alan J. Auerbach

59 citations0/0 files storedThe Quarterly Journal of Economics

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Economic and Fiscal Studies Corporate Taxation and Avoidance Fiscal Policy and Economic Growth

Abstract

I. Introduction, 589.—II. The model, 590.—III. The controlled economy, 592.—IV. Competitive behavior, 593.—V. Optimal factor taxation, 596.—VI. The nature of optimal taxes, 602.—VII. Optimal capital taxation, 605.—VIII. Bequests and the discount rate, 609.—IX. Conclusion, 610.

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References

1933The Economics of Welfare 2016Optimal Taxation and Public Production II: Tax Rules 1964Tax Deductibility of Economic Depreciation to Insure Invariant Valuations 1976The Incidence and Efficiency Effects of Taxes on Income from Capital 1978The Welfare Cost of Capital Income Taxation 1967The Allocation of Investment in a Dynamic Economy n.d.Behavioral Simulation Methods in Tax Policy Analysis 1973Taxation and Public Production in a Growth Setting

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1981National Savings, Economic Welfare, and the Structure of Taxation 2002Taxation and Economic Efficiency**We thank Charles Blackorby, Peter Diamond, Kenneth Judd, Louis Kaplow, Gareth Myles, Michel Strawczynski and Ronald Wendner for helpful comments on a previous draft.

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