User menu

Accès à distance ? S'identifier sur le proxy UCLouvain

Don't Run after Bankers' Imaginations : An Economist's Reflections on Potential Regimes for Capital Income Taxation

Primary tabs

Gérard, Marcel [FUCAM]

In this article, the author uses the economic theory of taxation and a consideration of some existing tax devices to suggest alternative designs for the taxation of internationally mobile capital income. The article was initially motivated by a willingness to share some ideas on the revision of the Savings Directive, but the current financial and economic crisis has widened its scope. JEL: F55, H24, K34

Document type Article de périodique (Journal article)
Access type Accès interdit
Publication date 2009
Language Anglais
Journal information "Bulletin for International Taxation" - Vol. 63, no. 10, p. 474-481 (Octobre 2009)
Peer reviewed yes
Publisher International Bureau of Fiscal Documentation (I B F D) ((Netherlands) [S.l.])
issn 1819-5490
Publication status Publié
Affiliations Louvain School of Management - Accounting & Finance
FUCaM - Sciences de gestion
Keywords Savings Income Taxation ; European Union ; 4350
Links
Bibliographic reference Gérard, Marcel. Don't Run after Bankers' Imaginations : An Economist's Reflections on Potential Regimes for Capital Income Taxation. In: Bulletin for International Taxation, Vol. 63, no. 10, p. 474-481 (Octobre 2009)
Permanent URL http://hdl.handle.net/2078/29195