Browsing Department of Economics (MU) by Title "Working papers (Department of Economics);WP 04-08"
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Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
(Department of Economics, 2004)In this paper a simple dynastic overlapping-generations model with homogeneous agents is used to analyze the optimal use of capital income tax, labor income tax and estate tax. The results of this analysis add to the ...