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Problems with Integrating Corporate and Personal Income Taxes in an Open Economy

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Author Info
Robin Boadway
Neil Bruce

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Abstract

This paper analyzes the case for integration in a small open economy when all firms and households exploit tax arbitrage opportunities to the fullest possible (legal) extent. The analysis shows that integration does not accomplish the objectives that have been attributed to it. Instead of eliminating the double taxation of equity income, it simply removes to primary taxation of savings done through the corporation. It has no effect on the investment decisions in an open economy; it is distorted by the corporate tax whether or not there is integration. The analysis also has important implications for the relative desirability of an income versus a consumption tax at the personal level and for the design of the corporate tax itself.

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Publisher Info
Paper provided by Queen's University, Department of Economics in its series Working Papers with number 735.

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Length: 42 pages
Date of creation: 1988
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Handle: RePEc:qed:wpaper:735

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  1. Seppo Kari & Jouko Ylä-Liedenpohja, 2002. "Classical Corporation Tax as a Global Means of Tax Harmonization," VATT Discussion Papers 266, Government Institute for Economic Research (VATT). [Downloadable!]
    Other versions:
  2. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and How?," EPRU Working Paper Series 05-10, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  3. Roger H. Gordon, 1990. "Canada - U.S. Free Trade and Pressures for Tax Harmonization," NBER Working Papers 3327, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  4. Peter Birch Sørensen, 2005. "Dual Income Taxation: Why and how?," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  5. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," EPRU Working Paper Series 06-06, Economic Policy Research Unit (EPRU), University of Copenhagen. Department of Economics. [Downloadable!]
  6. Reuven Avi-Yonah, . "The Pitfalls of International Integration: A Comment on the Bush Proposal and Its Aftermath," University of Michigan John M. Olin Center for Law & Economics Working Paper Series umichlwps-1007, University of Michigan John M. Olin Center for Law & Economics. [Downloadable!]
  7. Clemens Fuest & Bernd Huber, 2000. "The Optimal Taxation of Dividends in a Small Open Economy," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  8. Robin Boadway & David Wildasin, 1994. "Taxation and savings: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 15(3), pages 19-63, August. [Downloadable!]
  9. Lindhe, Tobias, 2001. "Mitigating Double Taxation in an Open Economy," Working Paper Series 2001:5, Uppsala University, Department of Economics. [Downloadable!]
  10. Marcel Gerard, 2002. "Interjurisdictional Company Taxation in Europe, the German Reform and the New EU Suggested Direction," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  11. Roger H. Gordon & James R. Hines Jr., 2002. "International Taxation," NBER Working Papers 8854, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
    • Gordon, Roger H. & Hines, James Jr, 2002. "International taxation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 28, pages 1935-1995 Elsevier. [Downloadable!] (restricted)
  12. Seppo Kari & Jouko Ylä-Liedenpohja, 2004. "Effects of Equalization Tax on Multinational Investments and Transfer Pricing," VATT Discussion Papers 337, Government Institute for Economic Research (VATT). [Downloadable!]
  13. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
    Other versions:
  14. Alowin Moes, 1999. "Effective Tax Rates on Capital in New Zealand - Changes 1972-1998," Treasury Working Paper Series 99/12, New Zealand Treasury. [Downloadable!]
  15. Peter Birch Sørensen, 2006. "Can Capital Income Taxes Survive? And Should They?," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
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