A Note on the Taxation of International Capital Income Flows

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A Note on the Taxation of International Capital Income Flows

Author Info

Bruce, Neil

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Neil Bruce

Abstract

Seemingly persuasive arguments can be made to suggest that income from foreign-owned capital should be taxed by a small open economy and that it should not be taxed. The author shows that the case for taxing foreign capital income as part of an "optimal" tax scheme rests on the assumption that tax rates on other forms of income are not set optimally. In particular, if economic profit is not fully taxed, a tax on foreign capital income should not be taxed by the capital-importing country. Copyright 1992 by The Economic Society of Australia.

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Publisher Info
Article provided by The Economic Society of Australia in its journal The Economic Record.

Volume (Year): 68 (1992)
Issue (Month): 202 (September)
Pages: 217-21
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Handle: RePEc:bla:ecorec:v:68:y:1992:i:202:p:217-21

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Paper
- Bruce, N., 1991. "A Note on the Taxation of International Capital Income Flows," Working Papers 91-10a, University of Washington, Department of Economics.
- Bruce, N., 1991. "A Note on the Taxation of International Capital Income Flows," Discussion Papers in Economics at the University of Washington 91-10a, Department of Economics at the University of Washington.

Cited by:
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Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer, vol. 3(4), pages 523-527, October. [Downloadable!] (restricted)
Other versions:
- Andreas Haufler, 1996. "Optimal factor and commodity taxation in a small open economy," International Tax and Public Finance, Springer, vol. 3(3), pages 425-442, July. [Downloadable!] (restricted)
James Mackie & Donald J. Rousslang, 2000. "The Optimal Taxation Of Income From International Investment: A Geometric Analysis," International Economic Journal, Korean International Economic Association, vol. 14(4), pages 77-86, December. [Downloadable!] (restricted)
Erkki Koskela & Ronnie Schoeb, 1998. "Why Governments should Tax Mobile Capital in the Presence of Unemployment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
Other versions:
- Erkki Koskela & Ronnie Schöb, . "Why Governments Should Tax Mobile Capital in the Presence of Unemployment," EPRU Working Paper Series 98-08, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics.
- Erkki Koskela & Ronnie Schöb, 2002. "Why Governments Should Tax Mobile Capital in the Presence of Unemployment," The B.E. Journal of Economic Analysis & Policy, Berkeley Electronic Press, vol. 0(1). [Downloadable!]
Yong Yang, 1998. "International Taxation When Domestic Distributional Policy Is Constrained," International Economic Journal, Korean International Economic Association, vol. 12(1), pages 75-93, April. [Downloadable!] (restricted)
Erkki Koskela & Ronnie Schöb, 2001. "Optimal Factor Income Taxation in the Presence of Unemployment," Discussion Papers 758, The Research Institute of the Finnish Economy. [Downloadable!]
Other versions:
- Koskela, Erkki & Schoeb, Ronnie, 2000. "Optimal Factor Income Taxation in the Presence of Unemployment," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
- Koskela, Erkki & Schob, Ronnie, 2002. " Optimal Factor Income Taxation in the Presence of Unemployment," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 4(3), pages 387-404. [Downloadable!] (restricted)

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