English, Article, Journal or magazine article edition: The Future of Capital Income Taxation in a Liberalised Financial Environment David Carey; Jean-Claude Chouraqui; Robert P. Hagemann

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Bookmark: http://trove.nla.gov.au/version/136882
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • The Future of Capital Income Taxation in a Liberalised Financial Environment
Author
  • David Carey
  • Jean-Claude Chouraqui
  • Robert P. Hagemann
Physical Description
  • preprint
Notes
  • 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 ... Cette tude rsume tout d'abord brivement les principales modifications introduites, durant les annes 80, dans la fiscalit des revenus du capital des pays de l'OCDE tant au niveau des mnages que des entreprises. L'tude examine ensuite l'volution de l'imposition effective des revenus du capital l'aide d'un indicateur global ("le coin fiscal"), lequel tient compte de la diversit des systmes fiscaux nationaux. Enfin, l'tude traite de l'avenir de ce type d'imposition dans le contexte d'une mobilit accrue des flux internationaux de capitaux ...
  • RePEc:oec:ecoaaa:126-en
Language
  • English
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