Fullerton, Don; Henderson, Yolanda Kodrzycki - In: The Review of Economics and Statistics 71 (1989) 3, pp. 435-42
Others have measured the addition to deadweight loss from an increase in an effective capital income tax rate, but there is no single way to raise such a rate. In the authors' general equilibrium model with multiple distortions in the allocation of real resources, they find that an increase in...
