Consumption Tax Policy and the Taxation of Capital Income

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This book introduces the substantial literature on consumption tax policy and the taxation of capital income, the early literature on optimal tax theory in dynamic overlapping generations models, the more recent literature on optimal taxation in the Ramsey growth model and models of endogenous growth, and the literature on taxation in open economies.

Consumption Tax Policy and the Taxation of Capital Income 2000, OUP Oxford, Oxford, England

ISBN-13: 9780198297901

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