This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income …, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a … replacing the set of existing taxes on financial and real assets with a single net wealth tax. …

institution’s credit worthiness and the return on its market value, and importantly, on the level and quality of capital … steps taken to increase resilience, notably higher capitalization. Our results suggest increased capital buffers may …

This paper reviews trends in capital flows and capital-like flows such as official grants and remittances to low …

The paper investigates the growth effects of public capital in Portugal using annual data for the period 1965-95. Both … a production function and a vector autoregressive model are estimated. Public capital is shown to be a significant long …, a substantial growth payoff from public investment. Disaggregating public capital shows that investment related to …

capital and labor based on administratively set minimum wages rather than an imputed return to book assets.  This paper … shift would also raise the tax burden of skilled labor-intensive industries more than it would that of capital …

data on U.S. firms from 1990 to 2011, it was found that the share of physical capital in assets has a strong influence on …

discusses the interaction of dynamic provisioning with other macroprudential instruments such as countercyclical capital. …