Quarterly Journal of Economics Vol. 83 No. 2 1969

The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking

Joseph E. Stiglitz^1,2

¹ Cowles Foundation, Yale University · ² Cowles Foundation, Yale University#TAB#

Abstract

I. Introduction, 263. — II. The basic model and some behavioral hypotheses, 264. — III. Wealth tax, 269. — IV. Income taxation, 270. — V. Special treatment of capital gains, 274. — VI. No loss offset, 275. — VII. Welfare implications, 279.

DOI

10.2307/1883083

Volume

83

Issue

2

Pages

263

Sources

crossref openalex

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