Don't Run after Bankers' Imaginations : An Economist's Reflections on Potential Regimes for Capital Income Taxation

Gérard, Marcel
(2009) Bulletin for International Taxation — Vol. 63, n° 10, p. 474-481 (2009)

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Authors
  • Gérard, MarcelFUCaM
    Author
Abstract
In this article, the author uses the economic theory of taxation and a consideration of some existing tax devices to suggest alternative designs for the taxation of internationally mobile capital income. The article was initially motivated by a willingness to share some ideas on the revision of the Savings Directive, but the current financial and economic crisis has widened its scope. JEL: F55, H24, K34
Affiliations
  • Louvain School of ManagementAccounting & Finance
  • FUCaMSciences de gestion

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Gérard, M. (2009). Don’t Run after Bankers’ Imaginations : An Economist’s Reflections on Potential Regimes for Capital Income Taxation. Bulletin for International Taxation, 63(10), 474-481. https://hdl.handle.net/2078.5/209266 (Original work published 2009)