A Simpler Theory of Optimal Capital Taxation
NBER Working Paper No. 22664
---- Acknowledgments ----
We thank Alan Auerbach, Stephen Coate, Emmanuel Farhi, Mike Golosov, Henrik Kleven, Thomas Piketty, Joel Slemrod, Matthew Weinzierl, Nicolas Werquin, Daniel Waldenström, and numerous seminar and conference participants for useful discussions and comments. We acknowledge financial support from the MacArthur Foundation, and the Center for Equitable Growth at UC Berkeley. We thank Nina Roussille for excellent research assistance. The views expressed herein are those of the authors and do not necessarily reflect the views of the National Bureau of Economic Research.