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Reimagining capital income taxation

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  • Edward D Kleinbard

    (University of Southern California)

Abstract

This paper is an exercise in the design of tax institutions ¡ª in particular, a comprehensive regime for the taxation of capital income, in all its many guises. The paper is mindful of the recommendations of public finance theory, but its contributions lie in the domain of tax engineering, not physics. The paper serves as a comprehensive reformulation and reimplementation of the ¡°Business Enterprise Income Tax¡± and ¡°Cost of Capital Allowance¡± ideas first presented in Kleinbard (2007a, 2007b and 2010), and whose embryonic form dates back to Kleinbard (1989)*, in light of experience gained since those earlier efforts.

Suggested Citation

  • Edward D Kleinbard, 2015. "Reimagining capital income taxation," Working Papers 1524, Oxford University Centre for Business Taxation.
    • Handle: RePEc:btx:wpaper:1524
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    File URL: http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Working_Papers/series-15/WP1524.pdf
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    Cited by:

    1. Milena Mathé & Gaetan Nicodeme & Savino Rua, 2015. "Tax shifts," Taxation Papers 59, Directorate General Taxation and Customs Union, European Commission.
    2. Alvarez-Martinez, Maria Teresa & Barrios, Salvador & d'Andria, Diego & Gesualdo, Maria & Pontikakis, Dimitrios & Pycroft, Jonathan, 2016. "Modelling corporate tax reforms in the EU: New simulations with the CORTAX model," JRC Working Papers on Taxation & Structural Reforms 2016-08, Joint Research Centre.

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