Measuring taxes on income from capital: evidence from the UK

Published on 1 March 2003

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.

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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.

Authors

Michael Devereux
Michael Devereux

Research Associate University of Oxford and Oxford Centre for Business Taxation

Michael joined the IFS in 1982 and he has been a Research Fellow since 1990 and a Professor of Economics at the University of Oxford.

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Alexander Klemm

Working Paper details

DOI
10.1920/wp.ifs.2003.0303
Publisher
IFS

Suggested citation

Devereux, M and Klemm, A. (2003). Measuring taxes on income from capital: evidence from the UK. London: IFS. Available at: https://ifs.org.uk/publications/measuring-taxes-income-capital-evidence-uk (accessed: 20 May 2024).

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