Is There a Future for Capital Income Taxation?
By:Jack M. Mintz
Published on 1992 by
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.
This Book was ranked at 87 by Google Books for keyword Corporate Taxes.
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Book which was published by since 1992 have ISBNs, ISBN 13 Code is and ISBN 10 Code is STANFORD:36105008517307
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