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  • 标题:Measuring taxes on income from capital: evidence from the UK
  • 本地全文:下载
  • 作者:Michael P Devereux ; Alexander Klemm
  • 期刊名称:IFS Working Papers / Institute for Fiscal Studies London
  • 电子版ISSN:1742-0415
  • 出版年度:2003
  • 卷号:2003
  • 期号:1
  • 出版社:Institute for Fiscal Studies London
  • 摘要: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.
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