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The incidence of capital taxation and the magnitude of its burden

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  • Alison Felix

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  • Alison Felix, 2007. "The incidence of capital taxation and the magnitude of its burden," Regional Research Working Paper RRWP 07-02, Federal Reserve Bank of Kansas City.
  • Handle: RePEc:fip:fedkrr:rrwp07-02
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    4. Todd A. Knoop & Kenneth J. Matheny, 2000. "Aggregate spillovers magnify the welfare benefits of tax reform," Canadian Journal of Economics, Canadian Economics Association, vol. 33(4), pages 962-980, November.
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    6. Gravelle Jane G & Smetters Kent A., 2006. "Does the Open Economy Assumption Really Mean That Labor Bears the Burden of a Capital Income Tax?," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 6(1), pages 1-44, August.
    7. Chirinko, Robert S., 2002. "Corporate Taxation, Capital Formation,and the Substitution Elasticity Between Labor and Capital," National Tax Journal, National Tax Association;National Tax Journal, vol. 55(2), pages 339-355, June.
    8. Chamley, Christophe, 1981. "The Welfare Cost of Capital Income Taxation in a Growing Economy," Journal of Political Economy, University of Chicago Press, vol. 89(3), pages 468-496, June.
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    11. Daron Acemoglu, 2003. "Labor- And Capital-Augmenting Technical Change," Journal of the European Economic Association, MIT Press, vol. 1(1), pages 1-37, March.
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    13. Razin, Assaf & Yuen, Chi-Wa, 1996. "Capital income taxation and long-run growth: New perspectives," Journal of Public Economics, Elsevier, vol. 59(2), pages 239-263, February.
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    16. Samuel de Abreu Pessoa & Silvia Matos Pessoa & Rafael Rob, 2005. "Elasticity of Substitution between Capital and Labor and its applications to growth and development," PIER Working Paper Archive 05-012, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
    17. Sam Allgood & Arthur Snow, 2006. "Marginal Welfare Costs of Taxation with Human and Physical Capital," Economic Inquiry, Western Economic Association International, vol. 44(3), pages 451-464, July.
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    Keywords

    Capital; Taxation;

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