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- W2036778476 abstract "The paper begins with a critical examination of four mistaken propositions that characterize much of the conventional wisdom on capital income taxation. The analysis then shows the correct approach to evaluating the welfare cost of alternative tax treatments of capital income when taxes affect both the supply of labor and the timing of consumption." @default.
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- W2036778476 date "1978-04-01" @default.
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- W2036778476 title "The Welfare Cost of Capital Income Taxation" @default.
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- W2036778476 doi "https://doi.org/10.1086/260693" @default.
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