An old paper of mine on endowment taxation has been reposted at SSRN here, because it belatedly occurred to me that there was an error in how the tables appeared in it.
This is one of my old papers that I relatively like, although the literature it seems to have spawned sometimes seems to me to have a bit too much of an angels-on-a-head-of-a-pin quality. Here I try to stick to what I think is conceptually important.
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