The Future of Capital Income Taxation in a Liberalised Financial Environment [E-Book] / David Carey, Jean-Claude Chouraqui and Robert Hagemann
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...
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Full text |
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Personal Name(s): | Carey, David. |
Chouraqui, Jean-Claude. / Hagemann, Robert. | |
Imprint: |
Paris :
OECD Publishing,
1993
|
Physical Description: |
56 p. ; 21 x 29.7cm. |
Note: |
englisch |
DOI: |
10.1787/727135143807 |
Series Title: |
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"name" and "number" keys or a flat string containing only the series
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OECD Economics Department Working Papers ;
126 |
Keywords: |
Economics |
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