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| Tekijä: | Bracewell-Milnes, B. |
| Otsikko: | The illusory tax base: why taxes on capital are counterproductive? |
| Lehti: | Economic Affairs
2003 : MAR, VOL. 23:1, p. 17-22 |
| Asiasana: | Capital taxation Economic conditions Tax reform |
| Kieli: | eng |
| Tiivistelmä: | Taxes on capital are economically and socially counterproductive. The economy and society would benefit from their abolition. The obstacle to their abolition is not financial or economic but a failure of political will. This paper looks at taxes on capital from an economic point of view: how do they differ from other taxes, what costs do they impose on the economy, and what are the consequences of their abolition? And, even if they are a failure economically, can they be justified socially or politically? |
SCIMA