Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/71508 
Year of Publication: 
2003
Series/Report no.: 
IFS Working Papers No. 03/03
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
This paper explores the properties of alternative measures of the taxation of income from capital, by applying them to data for the UK over the last thirty years. We consider several types of measures, reflecting both average and marginal rates.
Persistent Identifier of the first edition: 
Document Type: 
Working Paper

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