文章基本信息

标题：Is There a Future for Capital Income Taxation?
本地全文：下载
作者：Jack M. Mintz
期刊名称：Economics Department Working Papers / OECD
印刷版ISSN：0259-4633
出版年度：1992
卷号：1992
DOI：10.1787/351474527568
出版社：Organisation for Economic Co-operation and Development (OECD)
摘要：This paper examines the future of capital income taxation in a world of capital mobility. It first explores the motivation for personal and corporate income taxation in an open economy and argues that policymakers should view these taxes as having quite different impacts on the economy. The paper then suggests that some forces (e.g. capital flight) will encourage governments to shift away from capital income taxation while others (e.g. tax exportation) will have the opposite effect ...