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
|
| Schriftenreihe: | OECD Economics Department Working Papers
no.108 |
| 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 p.) 21 x 29.7cm. |
| DOI: | 10.1787/351474527568 |
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| spelling | Mintz, Jack M... VerfasserIn aut Is There a Future for Capital Income Taxation? Jack M., Mintz Paris OECD Publishing 1992 1 Online-Ressource (44 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Economics Department Working Papers no.108 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 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/351474527568 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_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 |