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Is there a future for capital income taxation?

Author: Jack M Mintz; Organisation for Economic Co-operation and Development. Economic Department.
Publisher: Paris : OECD, 1992.
Series: Working papers (Organisation for Economic Co-operation and Development. Economics Department), no. 108.
Edition/Format:   Print book : International government publication : EnglishView all editions and formats
Summary:
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  Read more...
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Details

Material Type: Government publication, International government publication, Internet resource
Document Type: Book, Internet Resource
All Authors / Contributors: Jack M Mintz; Organisation for Economic Co-operation and Development. Economic Department.
OCLC Number: 154232172
Notes: "OCDE/GD (92)54.
Description: 42 pages ; 30 cm.
Series Title: Working papers (Organisation for Economic Co-operation and Development. Economics Department), no. 108.
Responsibility: by Jack M. Mintz.

Abstract:

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 an opposite effect.

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