Taxing nothing -- tax arbitrage and the vanishing revenue from capital income taxation

DOI10.1007/S00712-003-0044-8zbMath1089.91060OpenAlexW2070313659MaRDI QIDQ1762953

Dirk Schindler

Publication date: 11 February 2005

Published in: Journal of Economics (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1007/s00712-003-0044-8

zbMATH Keywords

asymmetric taxationcapital market equilibriumtax arbitrage

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

This page was built for publication: Taxing nothing -- tax arbitrage and the vanishing revenue from capital income taxation