The Effects of Taxation on Capital Accumulation
Published Date
Copyright 1987
ISBN 0-226-24088-6
Research on capital formation has long been a major focus of studies sponsored by the National Bureau of Economic Research because of the crucial role of capital accumulation in the process of economic growth. The papers in this volume examine the influence of taxes on capital formation, with specific focus on the determinants of saving and the process of investment in plant and equipment.
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