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Optimal Taxation of International Income Flows

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  • Findlay, Christopher C
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    Article provided by The Economic Society of Australia in its journal The Economic Record.

    Volume (Year): 62 (1986)
    Issue (Month): 177 (June)
    Pages: 208-14

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    Handle: RePEc:bla:ecorec:v:62:y:1986:i:177:p:208-14

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    Cited by:
    1. Alberto Giovannini, 1987. "International Capital Mobility and Tax Evasion," NBER Working Papers 2460, National Bureau of Economic Research, Inc.
    2. Roger H. Gordon, 1990. "Canada - U.S. Free Trade and Pressures for Tax Harmonization," NBER Working Papers 3327, National Bureau of Economic Research, Inc.
    3. Mackie James & J. Rousslang Donald, 2000. "The Optimal Taxation of Income From International Investment: A Geometric Analysis," International Economic Journal, Taylor & Francis Journals, vol. 14(4), pages 77-86.
    4. George Zodrow, 2006. "Capital Mobility and Source-Based Taxation of Capital Income in Small Open Economies," International Tax and Public Finance, Springer, vol. 13(2), pages 269-294, May.
    5. Gordon, Roger H, 1992. " Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-80, July.
    6. Huizinga, H.P. & Nielsen, S.B., 1995. "Capital income and profits taxation with foreign ownership of firms," Discussion Paper 1995-82, Tilburg University, Center for Economic Research.
    7. Harry Huizinga & Søren Bo Nielsen, . "The Coordination of Capital Income and Profit Taxation with Cross-Ownership of Firms," EPRU Working Paper Series 96-17, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
    8. Joel Slemrod & Carl Hansen & Roger Procter, 1994. "The Seesaw Principle in International Tax Policy," NBER Working Papers 4867, National Bureau of Economic Research, Inc.
    9. Yong Yang, 1998. "International Taxation When Domestic Distributional Policy is Constrained," International Economic Journal, Taylor & Francis Journals, vol. 12(1), pages 75-93.
    10. Hannu Piekkola, 1995. "Capital income taxation, tax criteria, and intergenerational welfare," Journal of Economics, Springer, vol. 62(3), pages 295-322, October.

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