Capital Income Taxation in a World Economy: A Territorial System versus a Residence System
AbstractThis paper investigates the effects of a tax reform of conversion from capital income to consumption taxes on capital accumulation in a two-country model. In the territorial system, the tax reform will normally lead to a negative comovement between capital accumulation in two countries, while in the residence system it will lead to a positive comovement. Copyright 1991 by Royal Economic Society.
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Bibliographic InfoArticle provided by Royal Economic Society in its journal The Economic Journal.
Volume (Year): 101 (1991)
Issue (Month): 407 (July)
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- Shuanglin Lin & Wei Zhang, 1998. "Welfare Effects of Capital Taxation in a Small Open Economy," Open Economies Review, Springer, vol. 9(1), pages 5-20, January.
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- Shibata, Akihisa & Shintani, Mototsugu, 1998. "Capital mobility in the world economy: an alternative test," Journal of International Money and Finance, Elsevier, vol. 17(5), pages 741-756, October.
- Lin, Shuanglin, 1999. "Tax reform and external balance," Journal of International Money and Finance, Elsevier, vol. 18(6), pages 891-909, December.
- Akira Yakita, 2014. "Effects of capital taxation on economies with different demographic changes: short term versus long term," Journal of Population Economics, Springer, vol. 27(1), pages 257-273, January.
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