New room to maneuver? National tax policy under increasing financial transparency
Abstract
Why have Organisation for Economic Co-operation and Development (OECD) governments raised taxes on dividends at the shareholder level since 2008? Previous research points to the importance of budget deficits and voter demand for compensatory fairness in the aftermath of the financial crisis. We complement this literature by showing that the effect of domestic drivers of tax increases on capital income crucially depends on the level of financial...
Paper Details
Title
New room to maneuver? National tax policy under increasing financial transparency
Published Date
Feb 10, 2020
Journal
Volume
20
Issue
2
Pages
561 - 583
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Notes
History