Capital taxation and production efficiency in an open economy
We attempt to clarify the role of the production efficiency theorem in international capital taxation. It is shown that a direct open-economy analogue to the production efficiency theorem arises not in the small country case, but in the more general setting of tax competition between a finite number of identical jurisdictions.
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- Gordon, Roger H, 1986. "Taxation of Investment and Savings in a World Economy," American Economic Review, American Economic Association, vol. 76(5), pages 1086-1102, December.
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- Assaf Razin & Efraim Sadka, 1989. "International Tax Competition and Gains from Tax Harmonization," NBER Working Papers 3152, National Bureau of Economic Research, Inc.
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