Capital Taxation May Survive in Open Economies
AbstractWhy do capital taxes still exist in an integrated world economy? When capital is perfectly mobile across countries and labour is fixed, a source-based tax on capital both reduces and redistributes world income. In a simple general equilibrium model we show that under plausible circumstances there always exists a country that bene¡¥ts from introducing such a tax. Countries that are richer in terms of human rather than ¡¥nancial capital tend to benefit from capital taxation.
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Bibliographic InfoArticle provided by Society for AEF in its journal Annals of Economics and Finance.
Volume (Year): 5 (2004)
Issue (Month): 2 (November)
International capital taxation; Redistribution; Incidence;
Other versions of this item:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
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