The Future of Capital Income Taxation in a Liberalised Financial Environment
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-future-of-capital-income-taxation-in-a-liberalised-financial-environment_727135143807.html
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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...
