Optimal taxation of intangible capital

Authors: Hagen K.P.; Kanniainen V.

Source: European Journal of Political Economy, Volume 11, Number 2, June 1995 , pp. 361-378(18)

Publisher: Elsevier

Keywords: Optimal taxation; Heterogeneous capital; Tax base; External effects; [JEL classification codes] H21

Language: English

Document Type: Research article

DOI: http://dx.doi.org/10.1016/0176-2680(94)00066-S

Affiliations: 1: The Norwegian School of Economics and Business Administration, Helleveien 30, 5035 Bergen-Sandviken, Norway

Publication date: 1995-06-01

• In this: publication
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• In this Subject: Economics ,  Political Science
• By this author: Hagen K.P. ;  Kanniainen V.

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