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...

書目詳細資料
Main Authors:	Bond, S, Devereux, M
格式:	Working paper
語言:	English
出版:	IFS 1995

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