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Measuring taxes on income from capital: evidence from the UK

  • Michael Devereux

    ()

    (Institute for Fiscal Studies and University of Oxford)

  • Alexander Klemm

    (Institute for Fiscal Studies)

This paper explores the properties of alternative measures of the taxation of income from capital, by applying them to data for the UK over the last thirty years. We consider several types of measures, reflecting both average and marginal rates.

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File URL: http://www.ifs.org.uk/wps/wp0303.pdf
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Paper provided by Institute for Fiscal Studies in its series IFS Working Papers with number W03/03.

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Length: 42 pp
Date of creation: Mar 2003
Date of revision:
Handle: RePEc:ifs:ifsewp:03/03
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References listed on IDEAS
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  1. Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
  2. Devereux, Michael P & Griffith, Rachel, 2003. "Evaluating Tax Policy for Location Decisions," International Tax and Public Finance, Springer, vol. 10(2), pages 107-26, March.
  3. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
  4. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
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