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The Optimal Taxation Of Income From International Investment: A Geometric Analysis

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Author Info
JAMES MACKIE
DONALD J. ROUSSLANG

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Abstract

This paper examines how a capital-exporting country should tax foreign investment income when saving is variable and the goal is to maximize globle welfare. Other recent studies have assumed either that countries cooperate to achieve this goal, or that they act unilaterally to maximize the national benefit. The present paper returns to the framework used by earlier authors, in which the capital-exporting country acts unilaterally and takes foreign tax rates as given. Unlike the previous studies, it is found that if the capital-exporting country's investments do not alter foreign rates of return, the optimal tax stucture may involve higher taxes for foreign than for domestic investment income. [H21, H87]

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

Volume (Year): 14 (2000)
Issue (Month): 4 (December)
Pages: 77-86
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Handle: RePEc:taf:intecj:v:14:y:2000:i:4:p:77-86

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  1. Dutton, John, 1982. "The Optimal Taxation of International Investment Income: A Comment," The Quarterly Journal of Economics, MIT Press, vol. 97(2), pages 373-80, May. [Downloadable!] (restricted)
  2. 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.
  3. 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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  4. Slemrod, Joel & Hansen, Carl & Procter, Roger, 1997. "The seesaw principle in international tax policy," Journal of Public Economics, Elsevier, vol. 65(2), pages 163-176, August. [Downloadable!] (restricted)
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  5. Horst, Thomas, 1980. "A Note on the Optimal Taxation of International Investment Income," The Quarterly Journal of Economics, MIT Press, vol. 94(4), pages 793-98, June. [Downloadable!] (restricted)
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