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The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform

In: The Political Economy of Tax Reform, NBER-EASE Volume 1

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  • Tatsuo Hatta
  • Hideki Nishioka

Abstract

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Suggested Citation

  • Tatsuo Hatta & Hideki Nishioka, 1992. "The Dynamic Efficiency Effect of a Change in the Marginal Capital Income Tax Rate: The Nakasone-Takeshita Tax Reform," NBER Chapters,in: The Political Economy of Tax Reform, NBER-EASE Volume 1, pages 159-185 National Bureau of Economic Research, Inc.
  • Handle: RePEc:nbr:nberch:8517
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    References listed on IDEAS

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    1. Abel, Andrew B & Blanchard, Olivier J, 1983. "An Intertemporal Model of Saving and Investment," Econometrica, Econometric Society, vol. 51(3), pages 675-692, May.
    2. Marc Nerlove & Assaf Razin & Efraim Sadka & Robert K. von Weizsacker, 1990. "Tax Policy, Investments in Human and Physical Capital, and Productivity," NBER Working Papers 3531, National Bureau of Economic Research, Inc.
    3. Chamley, Christophe, 1981. "The Welfare Cost of Capital Income Taxation in a Growing Economy," Journal of Political Economy, University of Chicago Press, pages 468-496.
    4. Skinner, Jonathan, 1996. "The dynamic efficiency cost of not taxing housing," Journal of Public Economics, Elsevier, pages 397-417.
    5. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, pages 169-196.
    6. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, pages 169-196.
    7. Skinner, Jonathan, 1996. "The dynamic efficiency cost of not taxing housing," Journal of Public Economics, Elsevier, pages 397-417.
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