The Resource Is there a future for capital income taxation ?

Is there a future for capital income taxation ?

Label
Is there a future for capital income taxation ?
Title
Is there a future for capital income taxation ?
Creator
Subject
Language
eng
Summary
This paper examines the future of capital income taxation in a world of capital mobility. It first explores the motivation for personal and corporate income taxation in an open economy and argues that policymakers should view these taxes as having quite different impacts on the economy. The paper then suggests that some forces (e.g. capital flight) will encourage governments to shift away from capital income taxation while others (e.g. tax exportation) will have an opposite effect
http://library.link/vocab/creatorName
Mintz, J.M
Language note
English
Series statement
Economics Department Working Papers
Series volume
No. 108
http://library.link/vocab/subjectName
  • OECD
  • corporate income tax
  • individual income tax
Label
Is there a future for capital income taxation ?
Publication
Extent
42 p.

Library Locations

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