Capital Income Taxation in a World Economy: A Territorial System versus a Residence System
This paper investigates the effects of a tax reform of conversion from capital income to consumption taxes on capital accumulation in a two-country model. In the territorial system, the tax reform will normally lead to a negative comovement between capital accumulation in two countries, while in the residence system it will lead to a positive comovement. Copyright 1991 by Royal Economic Society.
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Volume (Year): 101 (1991)
Issue (Month): 407 (July)
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