The Future of Capital Income Taxation in a Liberalised Financial Environment:
This paper first gives a brief account of the main changes introduced by OECD governments in their capital income tax rules during the 1980s with respect to both the corporate and personal sectors. It then examines the evolution of effective capital taxation, using a summary measure ("tax wedge...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1993
|
| Schriftenreihe: | OECD Economics Department Working Papers
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | This paper first gives a brief account of the main changes introduced by OECD governments in their capital income tax rules during the 1980s with respect to both the corporate and personal sectors. It then examines the evolution of effective capital taxation, using a summary measure ("tax wedges") which takes into account the different nature of national tax systems. Finally, the paper discusses the future of capital income taxation in an environment of increasing international capital mobility ... |
| Beschreibung: | 1 Online-Ressource (55 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/727135143807 |
Internformat
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Datensatz im Suchindex
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| spelling | Carey, David Verfasser aut The Future of Capital Income Taxation in a Liberalised Financial Environment David Carey, Jean-Claude Chouraqui and Robert P. Hagemann Paris OECD Publishing 1993 1 Online-Ressource (55 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers This paper first gives a brief account of the main changes introduced by OECD governments in their capital income tax rules during the 1980s with respect to both the corporate and personal sectors. It then examines the evolution of effective capital taxation, using a summary measure ("tax wedges") which takes into account the different nature of national tax systems. Finally, the paper discusses the future of capital income taxation in an environment of increasing international capital mobility ... Economics Chouraqui, Jean-Claude ctb Hagemann, Robert P... ctb https://doi.org/10.1787/727135143807 Verlag kostenfrei Volltext |
| spellingShingle | Carey, David The Future of Capital Income Taxation in a Liberalised Financial Environment Economics |
| title | The Future of Capital Income Taxation in a Liberalised Financial Environment |
| title_auth | The Future of Capital Income Taxation in a Liberalised Financial Environment |
| title_exact_search | The Future of Capital Income Taxation in a Liberalised Financial Environment |
| title_exact_search_txtP | The Future of Capital Income Taxation in a Liberalised Financial Environment |
| title_full | The Future of Capital Income Taxation in a Liberalised Financial Environment David Carey, Jean-Claude Chouraqui and Robert P. Hagemann |
| title_fullStr | The Future of Capital Income Taxation in a Liberalised Financial Environment David Carey, Jean-Claude Chouraqui and Robert P. Hagemann |
| title_full_unstemmed | The Future of Capital Income Taxation in a Liberalised Financial Environment David Carey, Jean-Claude Chouraqui and Robert P. Hagemann |
| title_short | The Future of Capital Income Taxation in a Liberalised Financial Environment |
| title_sort | the future of capital income taxation in a liberalised financial environment |
| topic | Economics |
| topic_facet | Economics |
| url | https://doi.org/10.1787/727135143807 |
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