Distributional consequences of capital tax coordination
This paper has two ambitions. First, we review the economic literature on tax coordination. Second, we argue that the taxation of capital is not an issue of efficiency, but instead an issue of equity. In particular, capital tax coordination can alter the vertical distribution of income between the p...
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| Format: | Others |
| Language: | en |
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SFB International Tax Coordination, WU Vienna University of Economics and Business
2005
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| Online Access: | http://epub.wu.ac.at/906/1/document.pdf |