The Effects of Income, Wealth, and Capital Gains Taxation on Risk-Taking

Joseph Stiglitz

The Quarterly Journal of Economics, 1969, vol. 83, issue 2, 263-283

Abstract: I. Introduction, 263. — II. The basic model and some behavioral hypotheses, 264. — III. Wealth tax, 269. — IV. Income taxation, 270. — V. Special treatment of capital gains, 274. — VI. No loss offset, 275. — VII. Welfare implications, 279.

Date: 1969
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