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20-038/VI - Optimal Taxation of Capital Income with Heterogeneous Rates of Return


  • Authors
    Aart Gerritsen, Erasmus University Rotterdam; Bas Jacobs, Erasmus University Rotterdam; Alexandra V. Rusu, European Commission; Kevin Spiritus, Erasmus University Rotterdam
  • Publication date
    June 29, 2020
  • Keywords
    Optimal taxation, capital taxation, heterogeneous returns
  • JEL
    H21, H24