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.
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European Economy - Economic Papers 2008 - 2015
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- Nicodeme, Gaetan, 2001. "Computing effective corporate tax rates: comparisons and results," MPRA Paper 3808, University Library of Munich, Germany.
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3247, C.E.P.R. Discussion Papers.
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- 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.
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