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China's capital tax reforms in an open economy

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  • Lin, Shuanglin
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    File URL: http://www.sciencedirect.com/science/article/pii/S0147-5967(03)00105-7
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    Article provided by Elsevier in its journal Journal of Comparative Economics.

    Volume (Year): 32 (2004)
    Issue (Month): 1 (March)
    Pages: 128-147

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    Handle: RePEc:eee:jcecon:v:32:y:2004:i:1:p:128-147
    Contact details of provider: Web page: http://www.elsevier.com/locate/inca/622864

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    1. A. Lans Bovenberg, 1992. "Residence-and source-based taxation of capital income in an overlapping generations model," Journal of Economics, Springer, vol. 56(3), pages 267-295, October.
    2. Gordon, Roger H & Bovenberg, A Lans, 1996. "Why Is Capital So Immobile Internationally? Possible Explanations and Implications for Capital Income Taxation," American Economic Review, American Economic Association, vol. 86(5), pages 1057-1075, December.
    3. Jack M. Mintz, 1992. "Is There a Future for Capital Income Taxation?," OECD Economics Department Working Papers 108, OECD Publishing.
    4. Sibert, Anne, 1990. "Taxing capital in a large, open economy," Journal of Public Economics, Elsevier, vol. 41(3), pages 297-317, April.
    5. Persson, Torsten, 1985. "Deficits and intergenerational welfare in open economies," Journal of International Economics, Elsevier, vol. 19(1-2), pages 67-84, August.
    6. Hines, James R, Jr, 1996. "Altered States: Taxes and the Location of Foreign Direct Investment in America," American Economic Review, American Economic Association, vol. 86(5), pages 1076-1094, December.
    7. Judd, Kenneth L., 1985. "Redistributive taxation in a simple perfect foresight model," Journal of Public Economics, Elsevier, vol. 28(1), pages 59-83, October.
    8. Gordon, Roger H, 1992. " Can Capital Income Taxes Survive in Open Economies?," Journal of Finance, American Finance Association, vol. 47(3), pages 1159-1180, July.
    9. Summers, Lawrence H, 1981. "Capital Taxation and Accumulation in a Life Cycle Growth Model," American Economic Review, American Economic Association, vol. 71(4), pages 533-544, September.
    10. Lucas, Robert E, Jr, 1990. "Supply-Side Economics: An Analytical Review," Oxford Economic Papers, Oxford University Press, vol. 42(2), pages 293-316, April.
    11. Nielsen, Soren Bo & Sorensen, Peter Birch, 1991. "Capital income taxation in a growing open economy," European Economic Review, Elsevier, vol. 35(1), pages 179-197, January.
    12. repec:fth:michin:280 is not listed on IDEAS
    13. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association, vol. 53(2), pages 299-322, June.
    14. Gordon, R.H., 1990. "Can Capital Income Taxes Survive in an Open Economies," Working Papers 280, Research Seminar in International Economics, University of Michigan.
    15. Diamond, Peter A., 1970. "Incidence of an interest income tax," Journal of Economic Theory, Elsevier, vol. 2(3), pages 211-224, September.
    16. Bovenberg, A.L., 1992. "Residence- and source-based taxation of capital income in an overlapping generations model," Other publications TiSEM 12d54ff8-8cd9-4648-9753-7, Tilburg University, School of Economics and Management.
    17. James R. Hines Jr., 2000. "Tax Sparing and Direct Investment in Developing Countries," NBER Chapters,in: International Taxation and Multinational Activity, pages 39-72 National Bureau of Economic Research, Inc.
    18. Lin, Shuanglin, 1998. "Labor income taxation and human capital accumulation," Journal of Public Economics, Elsevier, vol. 68(2), pages 291-302, May.
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