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

DOI10.1007/S00712-003-0044-8MaRDI QIDQ1762953zbMATH OpenOpenAlexFDO

Authors 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)

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Cited in

(2)

• Arbitrage and the tax code
• International tax arbitrage, financial parity conditions and preferential capital gains taxation

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