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Is There a Future for Capital Income Taxation?


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  • 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 ...

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Bibliographic Info

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

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Date of creation: Apr 1992
Date of revision:
Handle: RePEc:oec:ecoaaa:108-en

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Cited by:
  1. Philippe Thalmann & Lawrence Goulder & François Delorme, 1996. "Assessing the international spillover effects of capital income taxation," International Tax and Public Finance, Springer, Springer, vol. 3(4), pages 449-478, October.
  2. Julian Alworth, 1998. "Taxation and Integrated Financial Markets: The Challenges of Derivatives and Other Financial Innovations," International Tax and Public Finance, Springer, Springer, vol. 5(4), pages 507-534, October.
  3. Rudiger Ahrend & Antoine Goujard & Cyrille Schwellnus, 2012. "International Capital Mobility: Which Structural Policies Reduce Financial Fragility?," OECD Economic Policy Papers, OECD Publishing 2, OECD Publishing.
  4. Lorz, Jens Oliver, 1993. "Der Wettbewerb um international mobiles Kapital: Auswirkungen auf die nationale Finanzpolitik und die intertemporale Kapitalallokation," Kiel Working Papers 608, Kiel Institute for the World Economy.
  5. Rudiger Ahrend & Antoine Goujard, 2012. "International Capital Mobility and Financial Fragility - Part 3. How Do Structural Policies Affect Financial Crisis Risk?: Evidence from Past Crises Across OECD and Emerging Economies," OECD Economics Department Working Papers, OECD Publishing 966, OECD Publishing.
  6. Alm, James & Banzhaf, H. Spencer, 2007. "Designing economic instruments for the environment in a decentralized fiscal system," Policy Research Working Paper Series, The World Bank 4379, The World Bank.
  7. George Furstenberg, 1998. "From Worldwide Capital Mobility to International Financial Integration: A Review Essay," Open Economies Review, Springer, Springer, vol. 9(1), pages 53-84, January.
  8. James Alm & Mir Ahmad Khan, 2008. "Assessing Enterprise Taxation and the Investment Climate in Pakistan," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University paper0810, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
  9. Philippe Bacchetta & María Espinosa, 2000. "Exchange-of-Information Clauses in International Tax Treaties," International Tax and Public Finance, Springer, Springer, vol. 7(3), pages 275-293, May.


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