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Taxation and Risk Taking: A General Equilibrium Perspective

  • Kaplow, Louis
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    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.

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    File URL: http://www.ntanet.org/NTJ/47/4/ntj-v47n04p789-98-taxation-risk-taking-general.pdf
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    File URL: http://www.ntanet.org/NTJ/47/4/ntj-v47n04p789-98-taxation-risk-taking-general.html
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    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 47 (1994)
    Issue (Month): 4 (December)
    Pages: 789-98

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    Handle: RePEc:ntj:journl:v:47:y:1994:i:no._4:p:789-98
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    1. Louis Kaplow, 1989. "Incentives and Government Relief for Risk," NBER Working Papers 3007, National Bureau of Economic Research, Inc.
    2. Bohn, Henning, 1990. "Tax Smoothing with Financial Instruments," American Economic Review, American Economic Association, vol. 80(5), pages 1217-30, December.
    3. Grinols, Earl L., 1985. "Public investment and social risk-sharing," European Economic Review, Elsevier, vol. 29(3), pages 303-321.
    4. Ahsan, Syed M., 1976. "Taxation in a two-period temporal model of consumption and portfolio allocation," Journal of Public Economics, Elsevier, vol. 5(3-4), pages 337-352.
    5. Mintz, Jack M, 1981. "Some Additional Results on Investment, Risk Taking, and Full Loss Offset Corporate Taxation with Interest Deductibility," The Quarterly Journal of Economics, MIT Press, vol. 96(4), pages 631-42, November.
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