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...

Szczegółowa specyfikacja

Opis bibliograficzny
Główni autorzy:	Bond, S, Devereux, M
Format:	Working paper
Język:	English
Wydane:	IFS 1995

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