Broadening the tax base of neutral business taxes
Economics Letters, 2012, vol. 117, issue 1, 81-83
The Samuelson tax is a neutral business income tax on the normal return on capital only. I discuss two modifications of the Samuelson tax in order to include pure profits in its tax base, but still achieve neutral business taxation.
Keywords: Neutral taxation; Pure profit; Optimal taxation; Business taxation (search for similar items in EconPapers)
JEL-codes: H25 H21 (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:eee:ecolet:v:117:y:2012:i:1:p:81-83
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