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

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  • Mackie James
  • J. Rousslang Donald

Abstract

This paper examines how a capital-exporting country should tax foreign investment Income when saving is variable and the goal is to maximize global 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 structure may involve higher taxes for foreign than for domestic investment income. H21,H87]

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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal International Economic Journal.

Volume (Year): 14 (2000)
Issue (Month): 4 ()
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. Bruce, N., 1991. "A Note on the Taxation of International Capital Income Flows," Discussion Papers in Economics at the University of Washington 91-10a, Department of Economics at the University of Washington.
  2. 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.
  3. 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.
  4. 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.
  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.
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