Abstract

http://ssrn.com/abstract=2222843
 


 



Do Capital Income Taxes Hinder Growth?


Chris William Sanchirico


University of Pennsylvania Law School; University of Pennsylvania Wharton School - Business Economics and Public Policy Department

February 22, 2013

U of Penn, Inst for Law & Econ Research Paper No. 13-6

Abstract:     
One of the main arguments against raising capital income tax rates is that doing so discourages savings and investment and hinders economic growth. However, academic research on taxes and growth suggests that this argument has no real basis. And the primary alternatives to capital income taxation — labor income taxes and increased government borrowing — carry their own potentially adverse effects on growth.

Number of Pages in PDF File: 7

Keywords: capital income taxation, labor income taxation, taxation and savings, taxation and investment

JEL Classification: H20, H24, H29, K34, D91, O4

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Date posted: February 22, 2013 ; Last revised: March 10, 2013

Suggested Citation

Sanchirico, Chris William, Do Capital Income Taxes Hinder Growth? (February 22, 2013). U of Penn, Inst for Law & Econ Research Paper No. 13-6. Available at SSRN: http://ssrn.com/abstract=2222843 or http://dx.doi.org/10.2139/ssrn.2222843

Contact Information

Chris William Sanchirico (Contact Author)
University of Pennsylvania Law School ( email )
3501 Sansom Street
Philadelphia, PA 19104
United States
215-898-4220 (Phone)
HOME PAGE: http://www.law.upenn.edu/faculty/csanchir/
University of Pennsylvania Wharton School - Business Economics and Public Policy Department
3641 Locust Walk
Philadelphia, PA 19104-6372
United States
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