Measuring taxes on income from capital: evidence from the UK

Michael P. Devereux () and Alexander Daniel Klemm

No W03/03, IFS Working Papers from Institute for Fiscal Studies

Abstract: This paper explores the properties of alternative measures of the taxation of income from capital, by applying them to data for the UK over the last thirty years. We consider several types of measures, reflecting both average and marginal rates.

Date: 2003-03
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Related works:
Working Paper: Measuring Taxes on Income from Capital: Evidence from the UK (2003)
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