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The Effects of Capital Income Taxation on International Competitiveness and Trade Flows

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Bovenberg, A Lans

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Abstract

Using an intertemporal equilibrium model, this paper analyzes how lower source-based taxes on capital income impact trade performance and international competitiveness. It shows that, depending on import shares and intertemporal and intratemporal substitution elasticities, capital accumulation may induce changes in real interest rates and the terms of trade that stimulate domestic saving--even if financial capital is perfectly mobile internationally. Import shares appear important determinants of exchange-rate effects. Numerical simulations illustrate these results. Copyright 1989 by American Economic Association.

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File URL: http://links.jstor.org/sici?sici=0002-8282%28198912%2979%3A5%3C1045%3ATEOCIT%3E2.0.CO%3B2-C&origin=repec
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Publisher Info
Article provided by American Economic Association in its journal American Economic Review.

Volume (Year): 79 (1989)
Issue (Month): 5 (December)
Pages: 1045-64
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Handle: RePEc:aea:aecrev:v:79:y:1989:i:5:p:1045-64

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  1. A. Lans Bovenberg & Lawrence H. Goulder, 1989. "Promoting Investment under International Capital Mobility: An Intertemporal General Equilibrium Analysis," NBER Working Papers 3139, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  2. Jeffrey A. Frankel, 1994. "The Making of Exchange Rate Policy in the 1980s," NBER Working Papers 3539, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  3. Philippe Thalmann & Lawrence Goulder & François Delorme, 1996. "Assessing the international spillover effects of capital income taxation," International Tax and Public Finance, Springer, vol. 3(4), pages 449-478, October. [Downloadable!] (restricted)
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  4. Jacob A. Frenkel & Assaf Razin & Steve Symansky, 1991. "International VAT Harmonization: Economic Effects," NBER Working Papers 3656, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  5. Erik Canton & Casper van Ewijk & Paul Tang, 2004. "Ageing and International Capital Flows," CPB Documents 43, CPB Netherlands Bureau for Economic Policy Analysis. [Downloadable!]
  6. Yasushi Iwamoto & Akihisa Shibata, 2007. "International and Intergenerational Aspects of Capital Income Taxation in an Endogenously Growing World Economy," CIRJE F-Series CIRJE-F-490, CIRJE, Faculty of Economics, University of Tokyo. [Downloadable!]
    Other versions:
  7. Lih-Jau Wang, 1995. "Environmental capital flight and pollution tax," Environmental & Resource Economics, European Association of Environmental and Resource Economists, vol. 5(3), pages 273-286, April. [Downloadable!] (restricted)
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