Measuring taxes on income from capital: evidence from the UK
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.
|Date of creation:||01 Mar 2003|
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- Gaëtan Nicodème, 2001.
"Computing effective corporate tax rates: comparisons and results,"
European Economy - Economic Papers 2008 - 2015
153, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
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- Devereux, Michael P & Griffith, Rachel, 2003.
"Evaluating Tax Policy for Location Decisions,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 10(2), pages 107-126, March.
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