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Assessing the international spillover effects of capital income taxation

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  • Philippe Thalmann

    ()

  • Lawrence Goulder
  • François Delorme

Abstract

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File URL: http://hdl.handle.net/10.1007/BF00540217
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Bibliographic Info

Article provided by Springer in its journal International Tax and Public Finance.

Volume (Year): 3 (1996)
Issue (Month): 4 (October)
Pages: 449-478

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Handle: RePEc:kap:itaxpf:v:3:y:1996:i:4:p:449-478

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Web page: http://www.springerlink.com/link.asp?id=102915

Related research

Keywords: international taxation; capital taxation; applied general equilibrium;

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References

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  1. Lawrence H. Summers, 1981. "Taxation and Corporate Investment: A q-Theory Approach," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 12(1), pages 67-140.
  2. Bovenberg, A Lans, 1989. "The Effects of Capital Income Taxation on International Competitiveness and Trade Flows," American Economic Review, American Economic Association, vol. 79(5), pages 1045-64, December.
  3. Hugh J. Ault & David F. Bradford, 1990. "Taxing International Income: An Analysis of the U.S. System and Its Economic Premises," NBER Chapters, in: Taxation in the Global Economy, pages 11-52 National Bureau of Economic Research, Inc.
  4. Bovenberg, A.L. & Goulder, L.H., 1993. "Promoting investment under international capital mobility: An intertemporal general equilibrium analysis," Open Access publications from Tilburg University urn:nbn:nl:ui:12-152978, Tilburg University.
  5. Robert E. Hall, 1981. "Intertemporal Substitution in Consumption," NBER Working Papers 0720, National Bureau of Economic Research, Inc.
  6. Hans-Werner Sinn, 1991. "Taxation and the Cost of Capital: The "Old" View, the "New" View, and Another View," NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 25-54 National Bureau of Economic Research, Inc.
  7. Ray C. Fair & John B. Taylor, 1980. "Solution and Maximum Likelihood Estimation of Dynamic Nonlinear Rational Expectations Models," Cowles Foundation Discussion Papers 564, Cowles Foundation for Research in Economics, Yale University.
  8. Roger H. Gordon, 1982. "An Optimal Taxation Approach to Fiscal Federalism," NBER Working Papers 1004, National Bureau of Economic Research, Inc.
  9. Buiter, W.H. & Kletzer, K.M., 1990. "Fiscal Policy Interdependence And Efficiency," Papers 611, Yale - Economic Growth Center.
  10. Lans Bovenberg, A., 1993. "Investment-promoting policies in open economies : The importance of intergenerational and international distributional effects," Journal of Public Economics, Elsevier, vol. 51(1), pages 3-54, May.
  11. Jorgenson, Dale W & Yun, Kun-Young, 1990. "Tax Reform and U.S. Economic Growth," Journal of Political Economy, University of Chicago Press, vol. 98(5), pages S151-93, October.
  12. Martin Feldstein & James R. Hines Jr. & R. Glenn Hubbard, 1995. "The Effects of Taxation on Multinational Corporations," NBER Books, National Bureau of Economic Research, Inc, number feld95-2, October.
  13. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
  14. Jacob A. Frenkel & Assaf Razin & Steve Symansky, 1990. "International Spillovers of Taxation," NBER Working Papers 2927, National Bureau of Economic Research, Inc.
  15. Kenneth R. French & James M. Poterba, 1991. "Investor Diversification and International Equity Markets," NBER Working Papers 3609, National Bureau of Economic Research, Inc.
  16. Lawrance, Emily C, 1991. "Poverty and the Rate of Time Preference: Evidence from Panel Data," Journal of Political Economy, University of Chicago Press, vol. 99(1), pages 54-77, February.
  17. François Delorme & Lawrence H. Goulder & Philippe Thalmann, 1993. "The International Spillovers of Capital Income Taxation: An Applied General Equilibrium Analysis," OECD Economics Department Working Papers 127, OECD Publishing.
  18. Jack M. Mintz, 1992. "Is There a Future for Capital Income Taxation?," OECD Economics Department Working Papers 108, OECD Publishing.
  19. Hamilton, Bob & Whalley, John, 1983. "Optimal tariff calculations in alternative trade models and some possible implications for current world trading arrangements," Journal of International Economics, Elsevier, vol. 15(3-4), pages 323-348, November.
  20. Jack Mintz & Henry Tulkens, 1984. "Commodity Tax Competition Between Member States of a Federation," Working Papers 558, Queen's University, Department of Economics.
  21. Whalley, John, 1980. "Discriminatory Features of Domestic Factor Tax Systems in a Goods Mobile-Factors Immobile Trade Model: An Empirical General Equilibrium Approach," Journal of Political Economy, University of Chicago Press, vol. 88(6), pages 1177-1202, December.
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Citations

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Cited by:
  1. Sorensen, Peter Birch, 2004. "International tax coordination: regionalism versus globalism," Journal of Public Economics, Elsevier, vol. 88(6), pages 1187-1214, June.
  2. Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, July.
  3. Ballard, Charles L. & Kang, Kiwon, 2003. "International ramifications of US tax-policy changes," Journal of Policy Modeling, Elsevier, vol. 25(8), pages 825-835, November.
  4. Werner Roeger & Jan Veld & Don Woehrmann, 2002. "Some Equity and Efficiency Considerations of International Tax Competition," International Tax and Public Finance, Springer, vol. 9(1), pages 7-31, January.
  5. Hans Fehr, 2000. "From Destination- to Origin-Based Consumption Taxation: A Dynamic CGE Analysis," International Tax and Public Finance, Springer, vol. 7(1), pages 43-61, February.

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