HOW SHOULD CAPITAL BE TAXED?
这篇综述讨论了发达经济体中资本征税的理论与实证研究，分析了资本收入税、财富税、遗产税等具体税种的优劣，结论是资本税在最优税制中重要，但需平衡效率与可行性。
Abstract This survey discusses how capital should be taxed in advanced economies. We review the theoretical optimal tax literature, survey empirical studies on the distribution of capital and the distortionary costs of capital taxation, and analyze the desirability of specific taxes on capital income, wealth, property, inheritances, and corporate profits. Our overall conclusion is that capital taxation plays an important role in an optimal tax system, but only certain ways of taxing capital are able to strike a balance between optimality and administrative feasibility.