The Optimal Taxation of Heterogeneous Capital

S-Tier
Journal: Quarterly Journal of Economics
Year: 1979
Volume: 93
Issue: 4
Pages: 589-612

Score contribution per author:

8.043 = (α=2.01 / 1 authors) × 4.0x S-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

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.

Technical Details

RePEc Handle
repec:oup:qjecon:v:93:y:1979:i:4:p:589-612.
Journal Field
General
Author Count
1
Added to Database
2026-01-24