文章基本信息

标题：On Capital Gain Taxation
作者：Anton Miglo
期刊名称：Economics Discussion Papers / Department of Economics, College of Management and Economics, University of Guelph
出版年度：2008
卷号：2008
期号：13
出版社：University of Guelph
摘要：This note provides an explanation for why tax rates on capital gains are usually lower than ordinary income tax rates based on man- ager.s agency problem related to "empire-building" or the underin- vestment problem.