IMF Working Papers

Subject: Capital income tax, Income, Inheritance tax, National accounts, Property tax, Taxes, Transaction tax, Wealth tax

Keywords: Benefit tax financing local government service, Capital gain, Capital income, Capital income tax, Capital tax, Capital taxation, Europe, Income, Inheritance tax, Land registry tax, Local government service, Property tax, Property taxation framework, Rate of return decline, Redistribution, Registration tax, Registry tax, Tax administration, Tax arrangement, Tax efficiency, Tax shield, Tax treatment, Transaction tax, Transactions tax, Wealth, WP