Final answer:
Juridical double taxation is when income or capital is subject to tax in two different countries, while economic double taxation is when the same income or capital is taxed at both the corporate and individual levels.
Step-by-step explanation:
Juridical double taxation refers to the situation where a taxpayer is subject to tax on the same income or capital in two different countries. This can happen when two countries have overlapping tax jurisdictions and both claim the right to tax the same income or capital. As a result, the taxpayer may end up paying more in taxes than they would have if there was no overlapping jurisdiction.
Economic double taxation, on the other hand, occurs when the same income or capital is subject to taxation at both the corporate level and the individual level. For example, a corporation's profits are subject to corporate income tax, and then when those profits are distributed as dividends to shareholders, the shareholders are also subject to personal income tax on those dividends. This can result in a higher overall tax burden for the taxpayer.