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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.
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主题 | Taxes and Budget |
URL | https://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 |
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