Taxation and Risk Taking: A General Equilibrium Perspective

Louis Kaplow

National Tax Journal, 1994, vol. 47, issue 4, 789-98

Abstract: Analysis of the interaction between a range of proportional taxes and risk taking finds a wage tax to have the same behavioral effect as a consumption tax, and that a proportional income tax absorbs no investment risk and yields certain revenue.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:4:p:789-98

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