Is there a future for capital income taxation?:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | German |
| Published: |
Paris
1992
|
| Series: | Organisation for Economic Co-operation and Development / Economics Department: Working papers
108 |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 42 S. graph. Darst. |
Staff View
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Record in the Search Index
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| adam_text | Table of Contents
I. Introduction 5
II. Background 5
A. Taxation impacts in an open economy 5
B. Taxation of cross border flows of income 8
C. The meaning of tax competition 9
III. Motivations for Capital Income Taxation 10
A. Personal income taxes 10
B. Corporate income taxes 15
IV. The Impact of International Tax Competition on Capital
Income Taxation 18
A. Tax competition and capital mobility 18
B. Small open economies 20
C. Large open economies 24
V. Co ordination of Capital Income Taxes 25
A. Sharing of information 26
B. Double taxation agreements 27
VI. Conclusions 29
Notes 31
Charts 36
Bibliography 38
3
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| illustrated | Illustrated |
| indexdate | 2024-07-09T16:45:26Z |
| institution | BVB |
| language | German |
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| physical | 42 S. graph. Darst. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
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| series2 | Organisation for Economic Co-operation and Development / Economics Department: Working papers |
| spelling | Mintz, Jack M. Verfasser aut Is there a future for capital income taxation? by Jack M. Mintz Paris 1992 42 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Organisation for Economic Co-operation and Development / Economics Department: Working papers 108 KAPITALINDKOMSTSKATTER indkomstskatter Prognose (DE-588)4047390-9 gnd rswk-swf Kapitalertragsteuer (DE-588)4163265-5 gnd rswk-swf Kapitalertragsteuer (DE-588)4163265-5 s Prognose (DE-588)4047390-9 s DE-604 Economics Department: Working papers Organisation for Economic Co-operation and Development 108 (DE-604)BV008310407 108 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004052789&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Mintz, Jack M. Is there a future for capital income taxation? KAPITALINDKOMSTSKATTER indkomstskatter Prognose (DE-588)4047390-9 gnd Kapitalertragsteuer (DE-588)4163265-5 gnd |
| subject_GND | (DE-588)4047390-9 (DE-588)4163265-5 |
| title | Is there a future for capital income taxation? |
| title_auth | Is there a future for capital income taxation? |
| title_exact_search | Is there a future for capital income taxation? |
| title_full | Is there a future for capital income taxation? by Jack M. Mintz |
| title_fullStr | Is there a future for capital income taxation? by Jack M. Mintz |
| title_full_unstemmed | Is there a future for capital income taxation? by Jack M. Mintz |
| title_short | Is there a future for capital income taxation? |
| title_sort | is there a future for capital income taxation |
| topic | KAPITALINDKOMSTSKATTER indkomstskatter Prognose (DE-588)4047390-9 gnd Kapitalertragsteuer (DE-588)4163265-5 gnd |
| topic_facet | KAPITALINDKOMSTSKATTER indkomstskatter Prognose Kapitalertragsteuer |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004052789&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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