A Comparative Analysis of the Structure of Tax Systems in Industrial Countries
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- Lemgruber, Andréa Texeira, 1995. "Tributaçao efetiva: um estudo sobre taxaçao do consumo, do trabalho e do capital no Brasil," Sede de la CEPAL en Santiago (Estudios e Investigaciones) 34227, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
- Razin, Assaf & Yuen, Chi-Wa, 1996.
"Capital income taxation and long-run growth: New perspectives,"
Journal of Public Economics,
Elsevier, vol. 59(2), pages 239-263, February.
- Assaf Razin & Chi-Wa Yuen, 1995. "Capital Income Taxation and Long Run Growth: New Perspectives," NBER Working Papers 5028, National Bureau of Economic Research, Inc.
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KeywordsInvestment; tax rates; labor income; tax rate; taxation; national accounts;
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