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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- Green, Jerry R. & Sheshinski, Eytan, 1979. "Approximating the efficiency gain of tax reforms," Journal of Public Economics, Elsevier, vol. 11(2), pages 179-195, March.
- Martin Feldstein, 1978.
"The Welfare Cost of Capital Income Taxation,"
in: Research in Taxation, pages 29-51
National Bureau of Economic Research, Inc.
- Sandmo, Agnar, 1974. "A Note on the Structure of Optimal Taxation," American Economic Review, American Economic Association, vol. 64(4), pages 701-706, September.
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