| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP350 |
| DP350 The Capital Levy in Theory and Practice | |
| [unavailable] | |
| 发表日期 | 1989-11-01 |
| 出版年 | 1989 |
| 语种 | 英语 |
| 摘要 | This paper shows how in theory, if the contingencies in response to which it is imposed are fully anticipated, independently verifiable and not under government control, then saving and investment should not fall following the imposition of a capital levy. Nor should the government find it more difficult to raise revenues subsequently, even if its non-recurrence cannot be guaranteed. In practice, however, serious problems stand in the way of implementation. Property owners are sure to delay its adoption and engage in capital flight, reducing the prospective yield and allowing the special circumstances providing the justification for the levy to recede into the past. |
| 主题 | International Macroeconomics |
| 关键词 | Capital flight Capital taxation Government spending |
| URL | https://cepr.org/publications/dp350 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/529507 |
| 推荐引用方式 GB/T 7714 | [unavailable]. DP350 The Capital Levy in Theory and Practice. 1989. |
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