{"type": {"key": "/type/work"}, "title": "Tax policy and the cost of capital", "subjects": ["Capital levy", "Taxation", "Law and legislation", "Capital"], "subject_places": ["United States"], "authors": [{"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL230212A"}}, {"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL3401256A"}}, {"type": {"key": "/type/author_role"}, "author": {"key": "/authors/OL15137829A"}}], "key": "/works/OL45748136W", "latest_revision": 1, "revision": 1, "created": {"type": "/type/datetime", "value": "2026-07-11T00:17:08.773186"}, "last_modified": {"type": "/type/datetime", "value": "2026-07-11T00:17:08.773186"}}