Publication: Essays on Capital Returns and Taxation
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2020-10-09
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Misra, Sanjay Prayag. 2020. Essays on Capital Returns and Taxation. Doctoral dissertation, Harvard University Graduate School of Arts and Sciences.
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Abstract
Understanding the implications of taxing capital and the subsequent passthrough to the labor market has been a major topic of interest in economics. This dissertation presents three essays studying the return and taxation of capital. It provides theoretical underpinnings to better understand the return on capital assets. Furthermore, it uses econometric methods to assess the degree of capital taxation between governments, and the implications of this taxation on citizens’ welfare.
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asset pricing, corporate taxation, heterogeneous effects, tax competition, taxation, wage rigidity, Economics
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