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Capital Taxation May Survive in Open Economies

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  • Michael Braulke
  • Giacomo Corneo

Abstract

When capital is perfectly mobile across countries and labour is fixed, a source-based tax on capital both reduces and redistributes world income. We show that under plausible circumstances there always exists a country that benefits from introducing such a tax.

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Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 975.

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Date of creation: 2003
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Handle: RePEc:ces:ceswps:_975

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  1. Slemrod, Joel, 2004. "Are corporate tax rates, or countries, converging?," Journal of Public Economics, Elsevier, Elsevier, vol. 88(6), pages 1169-1186, June.
  2. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc.
  3. Hines, James R. Jr., 1999. "Lessons from Behavioral Responses to International Taxation," National Tax Journal, National Tax Association, vol. 52(n. 2), pages 305-22, June.
  4. Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, Elsevier, vol. 2(3), pages 244-263, September.
  5. Bradford, David F., 1978. "Factor prices may be constant but factor returns are not," Economics Letters, Elsevier, Elsevier, vol. 1(3), pages 199-203.
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Cited by:
  1. Corneo, Giacomo, 2005. "Steuern die Steuern Unternehmensentscheidungen?," Discussion Papers 2005/3, Free University Berlin, School of Business & Economics.
  2. Arno Riedl & Frans van Winden, 2003. "Input Versus Output Taxation In An Experimental International Economy," Levine's Bibliography 666156000000000277, UCLA Department of Economics.
  3. Kangoh Lee, 2012. "Why is mobile capital taxed?," Journal of Economics, Springer, Springer, vol. 107(2), pages 157-181, October.

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