Is There a Future for Capital Income Taxation?:
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 th...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1992
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 the opposite effect ... |
| Beschreibung: | 1 Online-Ressource (44 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/351474527568 |
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| language | English |
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| spelling | Mintz, Jack M... Verfasser aut Is There a Future for Capital Income Taxation? Jack M. Mintz Paris OECD Publishing 1992 1 Online-Ressource (44 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers 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 the opposite effect ... Economics https://doi.org/10.1787/351474527568 Verlag kostenfrei Volltext |
| spellingShingle | Mintz, Jack M.. Is There a Future for Capital Income Taxation? Economics |
| 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_exact_search_txtP | Is There a Future for Capital Income Taxation? |
| title_full | Is There a Future for Capital Income Taxation? Jack M. Mintz |
| title_fullStr | Is There a Future for Capital Income Taxation? Jack M. Mintz |
| title_full_unstemmed | Is There a Future for Capital Income Taxation? Jack M. Mintz |
| title_short | Is There a Future for Capital Income Taxation? |
| title_sort | is there a future for capital income taxation |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/351474527568 |
| work_keys_str_mv | AT mintzjackm isthereafutureforcapitalincometaxation |