Do We Collect Any Revenue From Taxing Capital Income?
NBER Reprint No. 1214
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Published: From Tax Policy and the Economy 2, edited by Lawrence H. Summers, pp. 89- 130. Cambridge, MA: MIT Press, 1988.This paper first appeared as Do We Collect Any Revenue from Taxing Capital Income?, Roger H. Gordon, Joel Slemrod, in Tax Policy and the Economy: Volume 2 (1988), MIT Press (p. 89 - 130)