TY - BOOK AU - Saez, Emmanuel AU - Stantcheva, Stefanie ED - National Bureau of Economic Research TI - A Simpler theory of optimal capital taxation T2 - NBER Working Paper PY - 2016/// CY - Cambridge PB - NBER KW - NBERWP 22664 KW - E18123.pdf UR - http://elibrary.igidr.ac.in/e-library/working papers/NBER/2016/E18123.pdf ER -