Capital Income Taxation in the Globalized World
收藏NBER2004-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w10630
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资源简介：
The behavior of taxes on capital income in the recent decades points to the notion that international tax competition that follows globalization of capital markets put strong downward pressures on the taxation of capital income; a race to the bottom. This behavior has been perhaps most pronounced in
近几十年来，资本所得课税的征收态势印证了下述论断：伴随资本市场全球化而来的国际税收竞争，对资本所得课征施加了强劲的下行压力，即所谓的逐底竞争（race to the bottom）。这一态势或许在 中表现得最为显著。
提供机构：
美国国家经济研究局
创建时间：
2004-07-01
