The future of capital income taxation in a liberalised financial environment
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| Hauptverfasser: | , , |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Paris
1993
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| Schriftenreihe: | Organisation for Economic Co-operation and Development / Economics Department: Working papers
126 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
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| 245 | 1 | 0 | |a The future of capital income taxation in a liberalised financial environment |c by David Carey, Jean-Claude Chouraqui and Robert P. Hagemann |
| 264 | 1 | |a Paris |c 1993 | |
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Datensatz im Suchindex
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| _version_ | 1811358322459148288 |
| adam_text | Table of Contents
I. Introduction 5
II. Developments in Capital Income Taxation in the 1980s 6
A. Personal sector 6
B. Corporate sector 6
C. Trends in corporate tax revenues 7
III. Evolution of Effective Capital Income Taxation 8
A. The tax wedge methodology 8
B. Empirical results 9
1. Tax wedges in OECD countries 9
2. Changes in tax wedges in five major countries 10
3. Summary 10
IV. Policy Implications 11
A. How much taxation of capital income? 11
B. Is source based taxation to be encouraged? 12
C. Options for co ordination 12
Tables and Charts 14
Notes 25
Annex I. Effective Tax Wedge Calculations: Methodology and Data 27
Annex tables 33
References 48
3
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| any_adam_object | 1 |
| author | Carey, David Chouraqui, Jean-Claude Hagemann, Robert P. |
| author_facet | Carey, David Chouraqui, Jean-Claude Hagemann, Robert P. |
| author_role | aut aut aut |
| author_sort | Carey, David |
| author_variant | d c dc j c c jcc r p h rp rph |
| building | Verbundindex |
| bvnumber | BV007662840 |
| classification_rvk | QB 910 |
| ctrlnum | (OCoLC)299978373 (DE-599)BVBBV007662840 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| illustrated | Illustrated |
| index_date | 2024-09-19T15:01:35Z |
| indexdate | 2024-09-27T16:03:34Z |
| institution | BVB |
| language | English |
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| physical | 53 S. graph. Darst. |
| publishDate | 1993 |
| publishDateSearch | 1993 |
| publishDateSort | 1993 |
| record_format | marc |
| series2 | Organisation for Economic Co-operation and Development / Economics Department: Working papers |
| spellingShingle | Carey, David Chouraqui, Jean-Claude Hagemann, Robert P. The future of capital income taxation in a liberalised financial environment OECD (DE-588)5157-3 gnd Steuerrecht (DE-588)4116614-0 gnd Prognose (DE-588)4047390-9 gnd Kapital (DE-588)4029560-6 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd |
| subject_GND | (DE-588)5157-3 (DE-588)4116614-0 (DE-588)4047390-9 (DE-588)4029560-6 (DE-588)4170174-4 |
| 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 by David Carey, Jean-Claude Chouraqui and Robert P. Hagemann |
| title_fullStr | The future of capital income taxation in a liberalised financial environment by David Carey, Jean-Claude Chouraqui and Robert P. Hagemann |
| title_full_unstemmed | The future of capital income taxation in a liberalised financial environment by 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 | OECD (DE-588)5157-3 gnd Steuerrecht (DE-588)4116614-0 gnd Prognose (DE-588)4047390-9 gnd Kapital (DE-588)4029560-6 gnd Mitgliedsstaaten (DE-588)4170174-4 gnd |
| topic_facet | OECD Steuerrecht Prognose Kapital Mitgliedsstaaten |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005024693&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV008310407 |
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