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

Stiglitz, Joseph E.

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.

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Title
Quarterly Journal of Economics
DOI
https://doi.org/10.2307/1883083

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Business
Published Here
July 9, 2012