Haufler, Andreas (contributor); Klemm, Alexander (contributor) - 2006
Monetary Fund
Fiscal Affairs Department
700 19
th
Street, N.W.
Washington DC 20431
USA
aklemm@imf.org
Guttorm … to increase the effective taxation of capital
income and, in particular, corporate profits (European Commission 1997, 2001 …, Luxembourg and Spain. Moreover, large differences
in the pattern of capital and labour taxation remain. In 2001, for example, the …