21-025/VI - Optimal Taxation of Normal and Excess Returns to Risky Assets

• Authors
  Robin Boadway, Department of Economics, Queen's University; Kevin Spiritus, Department of Economics, Erasmus University Rotterdam
• Publication date
  March 18, 2021

• Keywords
  optimal capital taxation, Rate-of-Return Allowance, risk, excess returns
• JEL
  H21, H23, H24