IFS Annual Lecture: The Future of Capital Income Taxation

A broad-based income tax on capital as well as labor income was once the accepted norm of tax policy. Through the years, this norm has been eroded by a confluence of developments, as advances in economic theory, improvements in empirical measurement, and innovations in financial markets and accounting practices have led many to ask whether capital income should or even can be taxed. This lecture will review the state of capital income taxation and consider its future as an important element of modern tax systems.

Places at this conference are free of charge and will be allocated on a first come first served basis. To reserve a place, please contact Bonnie Brimstone.