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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