G2TT
来源类型Research Report
规范类型报告
Capital Income Taxation and Progressivity in a Global Economy
Rosanne Altshuler; Benjamin H. Harris; Eric Toder
发表日期2011-04-26
出版年2011
语种英语
概述The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income.Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. This paper explains why there may be both efficiency gains and increases in progressivity from shifting taxes on corporate equity
摘要
The increase in international capital mobility over the past two decades has put pressure on the tax treatment of corporate equity income.Corporate-level taxes distort investment flows across locations and create opportunities for tax avoidance by shifting income across jurisdictions. This paper explains why there may be both efficiency gains and increases in progressivity from shifting taxes on corporate equity income from the corporate to the shareholder level.We estimate that taxing capital gains and dividends as ordinary income could finance a substantial cut in the corporate tax rate and make the tax system more progressive.
主题Taxes and Budget
URLhttps://www.urban.org/research/publication/capital-income-taxation-and-progressivity-global-economy
来源智库Urban Institute (United States)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/477349
推荐引用方式
GB/T 7714
Rosanne Altshuler,Benjamin H. Harris,Eric Toder. Capital Income Taxation and Progressivity in a Global Economy. 2011.
条目包含的文件
文件名称/大小 资源类型 版本类型 开放类型 使用许可
412328-Capital-Incom(141KB)智库出版物 限制开放CC BY-NC-SA浏览
个性服务
推荐该条目
保存到收藏夹
导出为Endnote文件
谷歌学术
谷歌学术中相似的文章
[Rosanne Altshuler]的文章
[Benjamin H. Harris]的文章
[Eric Toder]的文章
百度学术
百度学术中相似的文章
[Rosanne Altshuler]的文章
[Benjamin H. Harris]的文章
[Eric Toder]的文章
必应学术
必应学术中相似的文章
[Rosanne Altshuler]的文章
[Benjamin H. Harris]的文章
[Eric Toder]的文章
相关权益政策
暂无数据
收藏/分享
文件名: 412328-Capital-Income-Taxation-and-Progressivity-in-a-Global-Economy.PDF
格式: Adobe PDF

除非特别说明,本系统中所有内容都受版权保护,并保留所有权利。