Lockwood, Ben (Department of Economics and CSGR) Makris, Miltiadis (Department of Economics, University of Exeter, CMPO, University of Bristol and IMOP, Athens University of Economics and Business)
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We re-examine, from a political economy perspective, the standard view that higher capital mobility results in lower capital taxes - a view, in fact, that is not confirmed by the available empirical evidence. We show that when a small economy is opened to capital mobility, the change of incidence of a tax on capital - from capital owners to owners of the immobile factor - may interact in such a way with political decision-making so as to cause a rise in the equilibrium tax. This can happen whether or not the fixed factor (labour) can be taxed.
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References listed on IDEAS Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
Amrita Dhillon & Myrna H. Wooders & Ben Zissimos, 2006.
"Tax Competition Reconsidered,"
Working Papers
0602, Department of Economics, Vanderbilt University.
[Downloadable!]
Alan Auerbach & Michael P Devereux & Helen Simpson, 2007.
"Taxing corporate income,"
Working Papers
0705, Oxford University Centre for Business Taxation.
[Downloadable!]
Other versions:
Alan J. Auerbach & Michael P. Devereux & Helen Simpson, 2008.
"Taxing Corporate Income,"
NBER Working Papers
14494, National Bureau of Economic Research, Inc.
[Downloadable!] (restricted)
Cited by: (explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)
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