Capital TaxationMartin Feldstein
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. Published: Feldstein, Martin. "The Second Best Theory Of Differential Capital Taxation," Oxford Economic Papers, 1990, v42(1), 256-267. This paper is available as PDF (420 K) or DjVu (293 K) (Download viewer) or via email.
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