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Articles (160)

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1-10 of 160 results for taxing capital not income

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Select article: The Evolution of Tax Advice and the Taxation of Capital Income in the USA

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Research article

First published 1984-9

The Evolution of Tax Advice and the Taxation of Capital Income in the USA

C E McLure

Environment and Planning C: Politics and Space

Select article: The Impact of Income Taxes on Labor's Productivity: A Human Capital Approach

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Research article

First published 1975-10

The Impact of Income Taxes on Labor's Productivity: A Human Capital Approach

Paula E. Stephan

Public Finance Review

Select article: Do Capital Income Taxes Always Reduce Growth?

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Research article

First published 1994-07

Do Capital Income Taxes Always Reduce Growth?

Kam W. Liu

Public Finance Review

Select article: Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates

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Research article

First published 1983-01

Capital Composition Changes: Effects of Changing Haig-Simons Income Tax Rates

David G. Raboy

Public Finance Review

Select article: Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains

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Research article

First published 2023-9

Understanding Forecasting Errors in State Personal Income Tax Revenues: The Role of Capital Gains

Asa Ferguson, Liam Marshall, Jonathan C. Rork

Public Finance Review

Select article: Relative effective taxation and income inequality: Evidence from OECD countries

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Research article

First published 2017-2

Relative effective taxation and income inequality: Evidence from OECD countries

Maria Iosifidi, Nikolaos Mylonidis

Journal of European Social Policy

Select article: Interregional Competition for Mobile Creative Capital with and Without Physical Capital Mobility

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Research article

First published 2022-1

Interregional Competition for Mobile Creative Capital with and Without Physical Capital Mobility

Amitrajeet A. Batabyal, Peter Nijkamp

International Regional Science Review

Select article: Capital Income Taxation under Full loss offset Provisions of a Prospect Theory Investor 1

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Research article

First published 2021-3

Capital Income Taxation under Full loss offset Provisions of a Prospect Theory Investor 1

Jaroslava Hlouskova, Panagiotis Tsigaris

Public Finance and Management

Select article: The Global Pension Crisis: From Gray Capitalism to Responsible Accumulation

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Research article

First published 2006-06

The Global Pension Crisis: From Gray Capitalism to Responsible Accumulation

Robin Blackburn

Politics & Society

Select article: The Taxation of Capital Gains on Land in a Growing Economy

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Research article

First published 1986-3

The Taxation of Capital Gains on Land in a Growing Economy

M Carlberg

Environment and Planning C: Politics and Space

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