Some Optimal Tax Rules for International Portfolio and Direct Investment
AbstractThis paper explores the optimal international tax policy of a small open economy with inbound and outbound flows of both portfolio and direct investment. Only three independent conditions determine the optimal rates of six taxes, implying that there are no unique values of optimal tax rates. For example, the optimal tax rates on domestic and inbound direct investment are related through a two sector general equilibrium model. In general, optimal tax rates on inbound investment are not zero, and those on domestic and outbound investment are not equal.
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Bibliographic InfoArticle provided by Mohr Siebeck, Tübingen in its journal FinanzArchiv.
Volume (Year): 60 (2004)
Issue (Month): 1 (April)
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Web page: http://www.mohr.de/fa
Postal: Mohr Siebeck GmbH & Co. KG, P.O.Box 2040, 72010 Tübingen, Germany
Find related papers by JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
- H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
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- Michael P. Devereux, 2008.
"Taxation of outbound direct investment: economic principles and tax policy considerations,"
Oxford Review of Economic Policy,
Oxford University Press, vol. 24(4), pages 698-719, winter.
- Michael P Devereux, 2008. "Taxation of Outbound Direct Investment: Economic Principles and Tax Policy Considerations," Working Papers 0824, Oxford University Centre for Business Taxation.
- Martin D. Dietz & Christian Keuschnigg, 2005.
"A Growth Oriented Dual Income Tax,"
CESifo Working Paper Series
1513, CESifo Group Munich.
- Michael Devereux & Clemens Fuest & Ben Lockwood, 2013. "Corporate tax policy under the Labour government, 1997–2010," Working Papers 1303, Oxford University Centre for Business Taxation.
- Johannes Becker & Clemens Fuest, 2011.
"The taxation of foreign profits - the old view, the new view and a pragmatic view,"
1104, Oxford University Centre for Business Taxation.
- Johannes Becker & Clemens Fuest, 2011. "The taxation of foreign profits — The old view, the new view and a pragmatic view," Intereconomics: Review of European Economic Policy, Springer, vol. 46(2), pages 92-97, March.
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