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Is There a Future for Capital Income Taxation?

Jack M. Mintz

出版	Organisation for Economic Co-operation and Development, 1992
URL	http://books.google.com.hk/books?id=pd-zAAAAIAAJ&hl=&source=gbs_api

註釋

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.