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: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1993
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| Schriftenreihe: | OECD Economics Department Working Papers
no.126 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| 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 p.) 21 x 29.7cm. |
| DOI: | 10.1787/727135143807 |
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| spelling | Carey, David VerfasserIn 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 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.126 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 MitwirkendeR ctb Hagemann, Robert P... MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/727135143807 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_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 | 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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