The Resource Distributional consequences of capital tax coordination

Distributional consequences of capital tax coordination

Label
Distributional consequences of capital tax coordination
Title
Distributional consequences of capital tax coordination
Creator
Subject
Language
eng
Summary
This paper first reviews the economic literature on tax coordinaiton. Then it argues that the taxation of capital is not an issue of efficiency, but instead an issue of equity. In particular, capital tax coordination can alter the vertical distribution of income between the production factors capital and labour. Capital is in perfectly elastic supply in a small open economy. Therefore the tax incidence falls to the immobile sector, labour. By contrast, capital is in inelastic supply at the international level, and therefore the capital tax incidence falls completely on capital, without welfare losses of taxation
http://library.link/vocab/creatorName
Zagler, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
SFB discussion paper
http://library.link/vocab/subjectName
  • harmonization of tax
  • capital duty
  • tax competition
  • progressive income tax
  • redistribution principle
  • incidence of tax
Label
Distributional consequences of capital tax coordination
Publication
Extent
[14] p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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