- Additional Authors
- Description
- 56 p.; 21 x 29.7cm.
- Summary
- 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 ...
- Series Statement
- OECD Economics Department Working Papers, 1815-1973 ; no.126
- Uniform Title
- OECD Economics Department Working Papers, no.126.
- Subject
- Economics
- LCCN
- 10.1787/727135143807
- OCLC
- oecd-lib
- Author
Carey, David.
- Title
The Future of Capital Income Taxation in a Liberalised Financial Environment [electronic resource] / David Carey, Jean-Claude Chouraqui and Robert Hagemann
- Imprint
Paris : OECD Publishing, 1993.
- Series
OECD Economics Department Working Papers, 1815-1973 ; no.126
OECD Economics Department Working Papers, 1815-1973 ; no.126.
- Connect to:
- Indexed Term
Economics
- Added Author
Chouraqui, Jean-Claude.
Hagemann, Robert.
- Other Standard Identifier
10.1787/727135143807 doi