Taxation of capital income vs. labour income : an overview
Year of publication: |
2000
|
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Authors: | Gordon, Roger H. |
Published in: |
Taxing capital income in the European Union : issues and options for reform. - New York, NY [u.a.] : Oxford Univ. Press, ISBN 0-19-829783-1. - 2000, p. 15-45
|
Subject: | Kapitalertragsteuer | Capital income tax | Körperschaftsteuer | Corporate income tax | Lohnsteuer | Wage tax | Steuerwirkung | Tax effects | Theorie | Theory | OECD-Staaten | OECD countries |
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