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Optimality properties of alternative systems of taxation of foreign capital income

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  • Mintz, Jack
  • Tulkens, Henry

Abstract

Foreign source capital income taxes are examined from the point of view of of optimal taxation. In the framework of a simple economy with international real capital flows, a taxonomy of alternative systems of such taxation is first presented, showing how crediting and other tax parameters induce what are called source-based, residence-based and related systems. Next, tax rates are determined that are optimal from a single country's point of view, given those of the others. The achievability of these rates under the various systems is analyzed. Finally, tax rates that are optimal from an international point of view are considered. Again, achievability of an international optimum under that various systems is considered, leading to the main conclusions that (i) a residence based system in ail countries can achieve an international fiscal optimum; (ii) this is not the case with a source system; (iii) the former however cannot be sustained as an equilibrium.

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 60 (1996)
Issue (Month): 3 (June)
Pages: 373-399

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Handle: RePEc:eee:pubeco:v:60:y:1996:i:3:p:373-399

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. repec:fth:louvco:9073 is not listed on IDEAS
  2. Dixit, Avinash, 1985. "Tax policy in open economies," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 6, pages 313-374 Elsevier.
  3. Bond, Eric W & Samuelson, Larry, 1989. "Strategic Behaviour and the Rules for International Taxation of Capital," Economic Journal, Royal Economic Society, vol. 99(398), pages 1099-1111, December.
  4. Mintz, J. & Tulkens, H., 1990. "Strategic use of tax rates and credits in a model of international corporate income tax competition," CORE Discussion Papers 1990073, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  5. MINTZ, Jack & TULKENS, Henry, . "Commodity tax competition between member states of a federation: equilibrium and efficiency," CORE Discussion Papers RP -693, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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