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International Taxation When Domestic Distributional Policy Is Constrained

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Author Info
YONG YANG
Abstract

International capital trade benefits a nation as a whole but the gains from trade are unevenly distributed among owners of various factors. The traditional view in international taxation is that a small economy should not tax capital trade. However, this view is valid only if the government is free to choose domestic distributional policy. This paper investigates what constitutes optimal international tax policy when domestic distributional policy is constrained at a minimum rate. The finding is that taxing capital trade could be welfare-improving. [F21, H21, H24]

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Publisher Info
Article provided by Korean International Economic Association in its journal International Economic Journal.

Volume (Year): 12 (1998)
Issue (Month): 1 (April)
Pages: 75-93
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Handle: RePEc:taf:intecj:v:12:y:1998:i:1:p:75-93

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  1. Gordon, Roger H, 1992. " Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-80, July. [Downloadable!] (restricted)
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  2. Assaf Razin & Efraim Sadka, 1991. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  3. Findlay, Christopher C, 1986. "Optimal Taxation of International Income Flows," The Economic Record, The Economic Society of Australia, vol. 62(177), pages 208-14, June.
  4. Bond, E.W. & Samuelson, L., 1988. "Strategic Behavior And The Rules For International Taxation Of Capital," Papers 3-88-10, Pennsylvania State - Department of Economics.
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  5. Bruce, Neil, 1992. "A Note on the Taxation of International Capital Income Flows," The Economic Record, The Economic Society of Australia, vol. 68(202), pages 217-21, September.
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  6. Martin Feldstein & David G. Hartman, 1980. "The Optimal Taxation of Foreign Source Investment Income," NBER Working Papers 0193, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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This page was last updated on 2009-11-14.

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