[자료 메모] 자본세, 자본소득세

피케티 현상, 어떻게 해석해야 하나? (이정우 경북대 교수 | 한국경제학회, ...)


피케티와 자본세 (이동광 개인사업가 | 자유경제원, 2014)

Definition of 'Capital Tax' (Investopedia)

A tax on a corporation's taxable capital, comprising capital stock, surpluses, indebtedness and reserves. Capital tax is applicable to capital owned by a company, not its spending. Capital tax, in contrast to income taxes, are charged regardless of the profitability of the firm. Also known as "corporation capital tax". 

Capital income taxation in Europe: Trends and trade-offs (Joeri Gorter and Ruud A. de Mooij | ...)

In chapter 2 we elaborate on the difference in capital income tax systems in the EU and their development during the last decade. We draw three conclusions from the analysis. First, capital tax rates in Europe have decreased: tax rates on interest, dividend and retained profit have unambiguously declined, both due to lower statutory corporate tax rates and lower person tax rates on capital income. Secondly, capital income tax systems have not converged. Indeed,we find that capital tax systems have become more dissimilar in their mix of taxation of interest, dividend, and retained profit. Thirdly, capital income taxation has become less neutral. This is because the undertaxation of interest relative to dividend and retained profit has not been resolved. In addition, the undertaxation of retained profit relative to dividend has become more pronounced.

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