Additional information is available for the following registered author(s):

• Jack M. Mintz

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 the opposite effect ...

Cette étude examine l'avenir de la fiscalité applicable aux revenus du capital dans un contexte de mobilité croissante des flux de capitaux internationaux. Elle explore tout d'abord les motifs sous-jacents à l'imposition des revenus du capital en économie ouverte et souligne que l'incidence économique de ce type d'imposition diffère selon qu'il concerne les ménages ou les entreprises (ce dont devraient tenir compte les pouvoirs publics). L'étude suggère ensuite que certains facteurs (tels une fuite des capitaux) auront tendance à encourager les autorités à s'éloigner de la fiscalité des revenus du capital alors que d'autres considérations (par exemple, le souci d'imposer les non-résidents) auront l'effet opposé ...

Download Info

To download:

If you experience problems downloading a file, check if you have the proper application to view it first. Information about this may be contained in the File-Format links below. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

Publisher Info

Paper provided by OECD, Economics Department in its series OECD Economics Department Working Papers with number 108.

Download reference. The following formats are available: HTML (with abstract), plain text (with abstract), BibTeX, RIS (EndNote, RefMan, ProCite), ReDIF
Length:
Date of creation: Apr 1992
Date of revision:
Handle: RePEc:oec:ecoaaa:108-en

Contact details of provider:
Postal: 2 rue Andre Pascal, 75775 Paris Cedex 16
Email:
Web page: http://www.oecd.org
More information through EDIRC

For technical questions regarding this item, or to correct its listing, contact: ().

Related research

Keywords:

Cited by:
(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

1. Philippe Thalmann & Lawrence Goulder & François Delorme, 1996. "Assessing the international spillover effects of capital income taxation," International Tax and Public Finance, Springer, vol. 3(4), pages 449-478, October. [Downloadable!] (restricted)
   Other versions:
   • Philippe THALMANN & Lawrence H. GOULDER & François DELORME, 1994. "Assessing the International Spillover Effects of Capital Income Taxation," Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) 9411, Université de Lausanne, Faculté des HEC, DEEP.
   • Thalman, P. & Goulder, L.H. & Delorme, F., 1993. "Assessing the International Spillover Effects of Capital Income Taxation," University of Geneva Economics Working Papers 93.14, University of Geneva, Department of Political Economy.
2. Julian Alworth, 1998. "Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations," International Tax and Public Finance, Springer, vol. 5(4), pages 507-534, October. [Downloadable!] (restricted)
3. Bev Dahlby, 2002. "Globalisation and the Future of the Corporate Income Tax," Taxation Discussion Paper #9, ATAX, University of New South Wales. [Downloadable!]
4. George Furstenberg, 1998. "From Worldwide Capital Mobility to International Financial Integration: A Review Essay," Open Economies Review, Springer, vol. 9(1), pages 53-84, January. [Downloadable!] (restricted)
5. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Studies Program Working Paper Series, at AYSPS, GSU paper0810, International Studies Program, Andrew Young School of Policy Studies, Georgia State University. [Downloadable!]
6. Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer, vol. 7(3), pages 275-293, May. [Downloadable!] (restricted)

Did you know? You can use convenient plug-ins to search directly IDEAS from your browser.

This page was last updated on 2010-1-7.