The Future of Capital Income Taxation in a Liberalised Financial Environment [E-Book] / David Carey, Jean-Claude Chouraqui and Robert Hagemann
Carey, David.
Chouraqui, Jean-Claude. / Hagemann, Robert.
Paris : OECD Publishing, 1993
56 p. ; 21 x 29.7cm.
OECD Economics Department Working Papers ; 126
Full Text
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 ...