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...

書誌詳細
主要な著者:	Bond, S, Devereux, M
フォーマット:	Working paper
言語:	English
出版事項:	IFS 1995

類似資料

Taxation and the cost of capital: the UK experience
著者:: Devereux, M
出版事項: (1987)

Recent policy initiatives in the international taxation of capital
著者:: Devereux, M
出版事項: (2003)

Differential land rent and agricultural taxation
著者:: Alexander RYMANOV
出版事項: (2017-09-01)

Corporate taxation and capital accumulation
著者:: Bond, S, 等
出版事項: (2010)

The Rent Taxation Concept for Solid Minerals Extraction and Recovery
著者:: Sergey D. Shatalov, 等
出版事項: (2023-06-01)

Taxation of outbound direct investment: economic principles and tax policy considerations
著者:: Devereux, M
出版事項: (2008)

Taxation of outbound direct investment: economic principles and tax policy considerations
著者:: Devereux, M
出版事項: (2009)

The Capitalism, Rent and Democracy
著者:: Victor S. Martyanov
出版事項: (2017-03-01)

A Socialized Land Rent as Alternative to Taxation and the Change of Social Structure
著者:: О. A. Antoncheva, 等
出版事項: (2019-02-01)

Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment
著者:: Devereux, M
出版事項: (1999)

Business taxation in a globalized world.
著者:: Devereux, M
出版事項: (2009)

Business taxation in a globalized world
著者:: Devereux, M
出版事項: (2008)

New Regulations Regarding the Taxation of Incomes from Renting Real Estate in 2024
著者:: Lucian CERNUȘCA
出版事項: (2024-01-01)

Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms.
著者:: Bond, S, 等
出版事項: (2005)

Dissecting Dividend Decisions: Some Clues about the Effects of Dividend Taxation from Recent UK Reforms.
著者:: Bond, S, 等
出版事項: (2007)

Dissecting dividend decisions: some clues about the effects of dividend taxation from recent UK reforms
著者:: Devereux, M, 等
出版事項: (2006)

Investment , saving and taxation in an open economy
著者:: Devereux, M
出版事項: (1996)

Venture capital and capital gains taxation
著者:: Poterba, James M.
出版事項: (2011)

Investment neutrality in resource rent taxation – revealed preferences of Norwegian oil & gas companies
著者:: Julide Ceren Ahi, 等
出版事項: (2025-12-01)

Company taxation.
著者:: Bond, S
出版事項: (2006)

INCOME DISTRIBUTION AND RENT SEEKING COSTS: A NOTE
著者:: MARIA ALESSANDRA ANTONELLI
出版事項: (2010-01-01)

Issues in the taxation of income from foreign portfolio and direct investment
著者:: Devereux, M
出版事項: (2000)

Debating Proposed Reforms of the Taxation of Corporate Income in the European Union
著者:: Devereux, M
出版事項: (2004)

Economic Policy Uncertainty and Commercial Property Performance: An In-Depth Analysis of Rents and Capital Values
著者:: Albert Agbeko Ahiadu, 等
出版事項: (2024-07-01)

The taxation of income from capital/
著者:: Harberger, Arnold C., 等
出版事項: (1969)

Key to capital gains taxation/
著者:: 409607 Tingley, Kenneth Raymond, 等
出版事項: ([197)

Testing the sensitivity of Q investment equations to measurement of the capital stock
著者:: Devereux, M, 等
出版事項: (1988)

Taxation of Multinationals and the ECJ.
著者:: Bond, S
出版事項: (2007)

The quit-rent system in the American colonies /
著者:: 253948 Bond, Beverly Waugh
出版事項: (1965)

Corporate taxation and capital accumulation: Evidence from sectoral panel data for 14 OECD countries
著者:: Bond, S, 等
出版事項: (2015)

The impact of taxation on international business: evidence from the Ruding Committee survey
著者:: Devereux, M
出版事項: (1992)

The economics of taxation /
著者:: 322934 James, Simon R., 等
出版事項: (1978)

Forest Rent as an Object of Economic Analysis
著者:: Lisichko Andriyana M.
出版事項: (2018-01-01)

Tax evasion and capital gains taxation
著者:: Poterba, James M.
出版事項: (2011)

Company taxation.
著者:: Bond, S, 等
出版事項: (2004)

Role of Land Rent and Capital to Income Households in Indonesia
著者:: Endang Taufiqurahman
出版事項: (2015-04-01)

Research on the relationship between relational capital and relational rent
著者:: Li Zhang, 等
出版事項: (2018-01-01)

The riddle of Malaysian capitalism : rent-seekers or real capitalists ? /
著者:: 402037 Searle, Peter
出版事項: (1999)

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

Capital Taxation Tendencies in Ukraine and in the World
著者:: Danilov Оleksandr D., 等
出版事項: (2014-03-01)