Browsing MIT Dept. of Economics Working Papers Series by Subject "Capital Income"

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    • Capital Income Taxes with Heterogenous Discount Rates 

      Diamond, Peter A.; Sinnewijn, Johannes (Cambridge, MA: Department of Economics, Massachusetts Institute of Technology, 2009-07-14)
      With heterogeneity in both skills and preferences for the future, the Atkinson-Stiglitz result that savings should not be taxed with optimal taxation of earnings does not hold. Empirical evidence shows that on average ...