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Factor Taxation, Income Distribution and Capital Market Integration

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Haufler, Andreas

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Abstract

This paper addresses the optimal mix of capital and wage taxation when policymakers maximize the political support of workers and capitalists, subject to a fixed revenue requirement. Capital market integration increases the efficiency costs of a tax on capital but simultaneously changes the political equilibrium through its effect on the distribution of factor incomes. These distributional effects are directly opposed in the capital importing and the capital exporting region. While the capital tax rate will always be lowered in the capital importing region, the tax rate in the exporting country will rise when political resistance to market-induced changes in the distribution of income is sufficiently high. Copyright 1997 by The editors of the Scandinavian Journal of Economics.

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Publisher Info
Article provided by Blackwell Publishing in its journal Scandinavian Journal of Economics.

Volume (Year): 99 (1997)
Issue (Month): 3 (September)
Pages: 425-46
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Handle: RePEc:bla:scandj:v:99:y:1997:i:3:p:425-46

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  1. Jun-ichi Itaya & Makoto Okamuraz & Chikara Yamaguchix, 2009. "Partial tax coordination in a repeated game setting," Working Papers 2009/15, Institut d'Economia de Barcelona (IEB). [Downloadable!]
  2. Konstantinos Angelopoulos & George Economides & Pantelis Kammas, 2009. "Do political incentives matter for tax policies? Ideology, opportunism and the tax structure," Working Papers 2009_12, Department of Economics, University of Glasgow. [Downloadable!]
  3. Tarmo Valkonen, 2000. "Shifting the tax burden from labour to capital in general equilibrium," Discussion Papers 702, The Research Institute of the Finnish Economy. [Downloadable!]
  4. Clemens Fuest & Bernd Huber & Jack Mintz, 2003. "Capital Mobility and Tax Competition: A Survey," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  5. Clemens Fuest & Bernd Huber, 2001. "Tax Competition and Tax Coordination in a Median Voter Model," Public Choice, Springer, vol. 107(1), pages 97-113, April. [Downloadable!] (restricted)
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  6. Giampaolo Arachi, 2007. "Optimal Origin-based Commodity Taxation in a Small Open Economy," The B.E. Journal of Economic Analysis & Policy, Berkeley Electronic Press, vol. 7(1). [Downloadable!]
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