Don't run after bankers' imaginations : an economist's reflections on potential regimes for capital income taxation

Journal
Gérard, M.
Bulletin for International Taxation 2009 (Volume 63), No. 10
PriceUSD 45

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.