Capital Income Taxes with Heterogeneous Discount Rates
NBER Working Paper No. 15115
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We are grateful to Richard Blundell, Jesse Edgerton, Louis Kaplow, Emmanuel Saez, Ivan Werning and seminar participants at MIT, Berkeley and the NBER for valuable comments, and the National Science Foundation for financial support (Award 0648741). The research reported herein was supported by the Center for Retirement Research at Boston College pursuant to a grant from the U.S. Social Security Administration funded as part of the Retirement Research Consortium. The findings and conclusions are solely those of the authors and should not be construed as representing the opinions or policy of the Social Security Administration, any agency of the Federal Government, the Center for Retirement Research at Boston College, or the National Bureau of Economic Research.