文章基本信息

标题：Measuring taxes on income from capital: evidence from the UK
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作者：Michael P Devereux ; Alexander Klemm
期刊名称：IFS Working Papers / Institute for Fiscal Studies London
电子版ISSN：1742-0415
出版年度：2003
卷号：2003
期号：1
出版社：Institute for Fiscal Studies London
摘要：This paper explores the properties of alternative measures of the taxation of income from capital, by applying them to data for the UK over the last thirty years. We consider several types of measures, reflecting both average and marginal rates.