Search Results - subject:"Capital Income"

Boadway, Robin W.; Pestieau, Pierre - 2022

Persistent link: https://www.econbiz.de/10012875970

Estimating the laffer tax rate on capital income : cross-base responses matter!

Lefebvre, Marie-Noëlle; Lehmann, Etienne; Sicsic, Michaël - 2022

We theoretically express the Laffer tax rate on capital income as a function of the elasticities of capital income (the … "direct" elasticity) and of labor income (the "cross" elasticity) with respect to the net-of-tax rate on capital income. We … rate on capital income to around 57%, taking only income tax on labor income into account, and down to 35% when we also …

Persistent link: https://www.econbiz.de/10013337535

Taxation and migration by the super-rich

Advani, Arun; Burgherr, David; Summers, Andy - 2022

Persistent link: https://www.econbiz.de/10013431694

Sharing the Dividend Tax Credit Pie : The Influence of Individual Investors on Ex-Dividend Day Returns

Ainsworth, Andrew; Lee, Adrian D. - 2022

Taxes create distortions in financial markets. A tax credit attached to dividend payments in Australia creates a wedge in valuations as it can be utilized only by certain investors. Individual investors, who benefit most from the credit, buy aggressively cum-dividend and sell aggressively...

Persistent link: https://www.econbiz.de/10013405799