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- W3123089746 abstract "This paper shows how in theory, if the contingencies in response to which it is imposed are fully anticipated, independently verifiable and not under government control, then saving and investment should not fall following the imposition of a capital levy. Nor should the government find it more difficult to raise revenues subsequently, even if its non-recurrence cannot be guaranteed. In practice, however, serious problems stand in the way of implementation. Property owners are sure to delay its adoption and engage in capital flight, reducing the prospective yield and allowing the special circumstances providing the justification for the levy to recede into the past." @default.
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- W3123089746 date "1989-08-01" @default.
- W3123089746 modified "2023-09-27" @default.
- W3123089746 title "The Capital Levy in Theory and Practice" @default.
- W3123089746 hasPublicationYear "1989" @default.
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