Capital Taxation May Survive in Open Economies
AbstractWhen 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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Bibliographic InfoPaper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 975.
Date of creation: 2003
Date of revision:
Other versions of this item:
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
This paper has been announced in the following NEP Reports:
- NEP-ALL-2004-08-02 (All new papers)
- NEP-PBE-2004-08-02 (Public Economics)
- NEP-PUB-2004-08-09 (Public Finance)
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