A note on the taxation of capital and economic rents.

A note on the taxation of capital and economic rents.

This paper contrasts Samuelson's (1964) definition of "true economic depreciation" with the use of this term that has become standard in the more recent literature on neutral business taxes. Samuelson defined "economic depreciation" to be the change in the economic value of...

Deskribapen osoa

Xehetasun bibliografikoak
Egile Nagusiak:	Bond, S, Devereux, M
Formatua:	Working paper
Hizkuntza:	English
Argitaratua:	IFS 1995

Antzeko izenburuak

Taxation and the cost of capital: the UK experience
nork: Devereux, M
Argitaratua: (1987)

Recent policy initiatives in the international taxation of capital
nork: Devereux, M
Argitaratua: (2003)

Differential land rent and agricultural taxation
nork: Alexander RYMANOV
Argitaratua: (2017-09-01)

Corporate taxation and capital accumulation
nork: Bond, S, et al.
Argitaratua: (2010)

The Rent Taxation Concept for Solid Minerals Extraction and Recovery
nork: Sergey D. Shatalov, et al.
Argitaratua: (2023-06-01)

Taxation of outbound direct investment: economic principles and tax policy considerations
nork: Devereux, M
Argitaratua: (2008)

Taxation of outbound direct investment: economic principles and tax policy considerations
nork: Devereux, M
Argitaratua: (2009)

The Capitalism, Rent and Democracy
nork: Victor S. Martyanov
Argitaratua: (2017-03-01)

A Socialized Land Rent as Alternative to Taxation and the Change of Social Structure
nork: О. A. Antoncheva, et al.
Argitaratua: (2019-02-01)

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
nork: Devereux, M
Argitaratua: (1999)

Business taxation in a globalized world.
nork: Devereux, M
Argitaratua: (2009)

Business taxation in a globalized world
nork: Devereux, M
Argitaratua: (2008)

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024
nork: Lucian CERNUȘCA
Argitaratua: (2024-01-01)

Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms.
nork: Bond, S, et al.
Argitaratua: (2005)

Dissecting Dividend Decisions: Some Clues about the Effects of Dividend Taxation from Recent UK Reforms.
nork: Bond, S, et al.
Argitaratua: (2007)

Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
nork: Devereux, M, et al.
Argitaratua: (2006)

Investment , saving and taxation in an open economy
nork: Devereux, M
Argitaratua: (1996)

Venture capital and capital gains taxation
nork: Poterba, James M.
Argitaratua: (2011)

Investment neutrality in resource rent taxation – revealed preferences of Norwegian oil & gas companies
nork: Julide Ceren Ahi, et al.
Argitaratua: (2025-12-01)

Company taxation.
nork: Bond, S
Argitaratua: (2006)

INCOME DISTRIBUTION AND RENT SEEKING COSTS: A NOTE
nork: MARIA ALESSANDRA ANTONELLI
Argitaratua: (2010-01-01)

Issues in the taxation of income from foreign portfolio and direct investment
nork: Devereux, M
Argitaratua: (2000)

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
nork: Devereux, M
Argitaratua: (2004)

Economic Policy Uncertainty and Commercial Property Performance: An In-Depth Analysis of Rents and Capital Values
nork: Albert Agbeko Ahiadu, et al.
Argitaratua: (2024-07-01)

The taxation of income from capital/
nork: Harberger, Arnold C., et al.
Argitaratua: (1969)

Key to capital gains taxation/
nork: 409607 Tingley, Kenneth Raymond, et al.
Argitaratua: ([197)

Testing the sensitivity of Q investment equations to measurement of the capital stock
nork: Devereux, M, et al.
Argitaratua: (1988)

Taxation of Multinationals and the ECJ.
nork: Bond, S
Argitaratua: (2007)

The quit-rent system in the American colonies /
nork: 253948 Bond, Beverly Waugh
Argitaratua: (1965)

Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries
nork: Bond, S, et al.
Argitaratua: (2015)

The impact of taxation on international business: evidence from the Ruding Committee survey
nork: Devereux, M
Argitaratua: (1992)

The economics of taxation /
nork: 322934 James, Simon R., et al.
Argitaratua: (1978)

Forest Rent as an Object of Economic Analysis
nork: Lisichko Andriyana M.
Argitaratua: (2018-01-01)

Tax evasion and capital gains taxation
nork: Poterba, James M.
Argitaratua: (2011)

Company taxation.
nork: Bond, S, et al.
Argitaratua: (2004)

Role of Land Rent and Capital to Income Households in Indonesia
nork: Endang Taufiqurahman
Argitaratua: (2015-04-01)

Research on the relationship between relational capital and relational rent
nork: Li Zhang, et al.
Argitaratua: (2018-01-01)

The riddle of Malaysian capitalism : rent-seekers or real capitalists ? /
nork: 402037 Searle, Peter
Argitaratua: (1999)

The Limits of Capitalism: the Rent-Seeking Society as a Global Alternative
nork: Martianov, Victor S.
Argitaratua: (2020-12-01)

Capital Taxation Tendencies in Ukraine and in the World
nork: Danilov Оleksandr D., et al.
Argitaratua: (2014-03-01)