Chari, Juan Pablo Nicolini, and Pedro Teles, “Optimal capital taxation revisited,” Journal of Monetary Economics 116 (2020). [3] See David Carey and Josette Rabesona, “Tax Ratios on Labour and Capital Income and on Consumption,” in Peter Birch Sørensen (ed.), Measuring the Tax Burden on Capital and Labor (Cambridge, Mass.: MIT Press, 2004), and Cara McDaniel, “Average tax rates on consumption, investment, labor and capital in the OECD… [read post]