Quarterly Journal of Economics Vol. 93 No. 4 1979

The Optimal Taxation of Heterogeneous Capital

Alan J. Auerbach^1,2

¹ National Bureau of Economic Research · ² Harvard University

Abstract

I. Introduction, 589.—II. The model, 590.—III. The controlled economy, 592.—IV. Competitive behavior, 593.—V. Optimal factor taxation, 596.—VI. The nature of optimal taxes, 602.—VII. Optimal capital taxation, 605.—VIII. Bequests and the discount rate, 609.—IX. Conclusion, 610.

DOI

10.2307/1884471

Volume

93

Issue

4

Pages

589

Sources

openalex crossref

Cite

APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓