Economics at your fingertips  

Broadening the tax base of neutral business taxes

Martin Ruf

Economics Letters, 2012, vol. 117, issue 1, 81-83

Abstract: 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)
Date: 2012
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2) Track citations by RSS feed

Downloads: (external link)
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

DOI: 10.1016/j.econlet.2012.04.093

Access Statistics for this article

Economics Letters is currently edited by Economics Letters Editorial Office

More articles in Economics Letters from Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

Page updated 2020-03-29
Handle: RePEc:eee:ecolet:v:117:y:2012:i:1:p:81-83