NBER Working Paper No. 877
This paper is an introductory chapter to a book that brings together 22 of my papers written between 1965 and 1981. The chapter provides a summary of each paper and a more general discussion of the role of taxation in influencing the process of capita1 accumulation. The four sections of the book are: (1) Household and Corporate Saving; (2) Portfolio Behavior; (3) Business Investment and (4) Tax Incidence in a Growing Economy.
Document Object Identifier (DOI): 10.3386/w0877
Published: Feldstein, Martin. "The Second Best Theory Of Differential Capital Taxation," Oxford Economic Papers, 1990, v42(1), 256-267.