Some Long-Run Implications of Border Tax Adjustments for Factor Taxes
The Quarterly Journal of Economics · 1977 · Volume 91 · Issue 4
Abstract
The model, 558.—Product taxes, 563.—Capital taxes, 565.—Imposition of capital taxes, 566.—Application of BTA's to capital taxes, 568.—Adjustments to the earnings of capital, 574.—Conclusions, 577.
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