Optimal Taxation of Capital Income with Heterogeneous Rates of Return

[1] The Age of Reason: Financial Decisions over the Life Cycle and Implications for Regulation [J]. BROOKINGS PAPERS ON ECONOMIC ACTIVITY, 2009, (02) : 51 - 117

[2] OPTIMAL CAPITAL INCOME TAXATION WITH INCOMPLETE MARKETS, BORROWING CONSTRAINTS, AND CONSTANT DISCOUNTING [J]. JOURNAL OF POLITICAL ECONOMY, 1995, 103 (06) : 1158 - 1175

[3] DESIGN OF TAX STRUCTURE - DIRECT VERSUS INDIRECT TAXATION [J]. JOURNAL OF PUBLIC ECONOMICS, 1976, 6 (1-2) : 55 - 75

[4] WELFARE IMPLICATIONS OF THE TAXATION OF SAVINGS [J]. ECONOMIC JOURNAL, 1980, 90 (359) : 529 - 549

[5] Top Incomes in the Long Run of History [J]. JOURNAL OF ECONOMIC LITERATURE, 2011, 49 (01) : 3 - 71

[6] Consumption and Saving: Models of Intertemporal Allocation and Their Implications for Public Policy [J]. JOURNAL OF ECONOMIC LITERATURE, 2010, 48 (03) : 693 - 751

[7] Rich Pickings? Risk, Return, and Skill in Household Wealth [J]. AMERICAN ECONOMIC REVIEW, 2020, 110 (09) : 2703 - 2747

[8] Banks J., 2010, DIMENSIONS TAX DESIG, P548

[9] Out of sight, out of mind: The effects of expenses on mutual fund flows [J]. JOURNAL OF BUSINESS, 2005, 78 (06) : 2095 - 2119

[10] Bastani S., 2023, 20238 IFAU

[1] The Age of Reason: Financial Decisions over the Life Cycle and Implications for Regulation [J]. BROOKINGS PAPERS ON ECONOMIC ACTIVITY, 2009, (02) : 51 - 117

[2] OPTIMAL CAPITAL INCOME TAXATION WITH INCOMPLETE MARKETS, BORROWING CONSTRAINTS, AND CONSTANT DISCOUNTING [J]. JOURNAL OF POLITICAL ECONOMY, 1995, 103 (06) : 1158 - 1175

[3] DESIGN OF TAX STRUCTURE - DIRECT VERSUS INDIRECT TAXATION [J]. JOURNAL OF PUBLIC ECONOMICS, 1976, 6 (1-2) : 55 - 75

[4] WELFARE IMPLICATIONS OF THE TAXATION OF SAVINGS [J]. ECONOMIC JOURNAL, 1980, 90 (359) : 529 - 549

[5] Top Incomes in the Long Run of History [J]. JOURNAL OF ECONOMIC LITERATURE, 2011, 49 (01) : 3 - 71

[6] Consumption and Saving: Models of Intertemporal Allocation and Their Implications for Public Policy [J]. JOURNAL OF ECONOMIC LITERATURE, 2010, 48 (03) : 693 - 751

[7] Rich Pickings? Risk, Return, and Skill in Household Wealth [J]. AMERICAN ECONOMIC REVIEW, 2020, 110 (09) : 2703 - 2747

[8] Banks J., 2010, DIMENSIONS TAX DESIG, P548

[9] Out of sight, out of mind: The effects of expenses on mutual fund flows [J]. JOURNAL OF BUSINESS, 2005, 78 (06) : 2095 - 2119

[10] Bastani S., 2023, 20238 IFAU