The Political Economy of Capital Taxation: How Constraining Are Interest Rates?
Previous empirical studies have shown that left-wing governments are commonly expected to be associated with lower interest rates and higher tax rates on capital than their rightist counterparts. The importance of interest rates in shaping the variation in tax policies of OECD countries, where they...
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2014-01-01
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| Series: | فصلنامه پژوهشهای اقتصادی ایران |
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| Online Access: | https://ijer.atu.ac.ir/article_640_65666c83b356ac41038d10f2bc40ea0b.pdf |