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Treatment of Capital Income in Recent Tax Reforms and the Cost of Capital in Industrialized Countries

In: Tax Policy and the Economy: Volume 4

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  • Eytan Sheshinski

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Suggested Citation

  • Eytan Sheshinski, 1990. "Treatment of Capital Income in Recent Tax Reforms and the Cost of Capital in Industrialized Countries," NBER Chapters,in: Tax Policy and the Economy: Volume 4, pages 25-42 National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberch:11571
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    File URL: http://www.nber.org/chapters/c11571.pdf
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    References listed on IDEAS

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    1. Sandmo, Agnar, 1974. "A Note on the Structure of Optimal Taxation," American Economic Review, American Economic Association, pages 701-706.
    2. Martin Feldstein, 1978. "The Welfare Cost of Capital Income Taxation," NBER Chapters,in: Research in Taxation, pages 29-51 National Bureau of Economic Research, Inc.
    3. Green, Jerry R. & Sheshinski, Eytan, 1979. "Approximating the efficiency gain of tax reforms," Journal of Public Economics, Elsevier, pages 179-195.
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    Cited by:

    1. David Altig, 1990. "The case of the missing interest deductions: will tax reform increase U. S. saving rates?," Economic Review, Federal Reserve Bank of Cleveland, issue Q IV, pages 22-34.
    2. José Manuel González-Páramo, 1991. "Imposición personal e incentivos fiscales al ahorro en España," Estudios Económicos, Banco de España;Estudios Económicos Homepage, number 46.

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