Capital Taxation May Survive in Open Economies
When capital is perfectly mobile across countries and labour is fixed, a source-based tax on capital both reduces and redistributes world income. We show that under plausible circumstances there always exists a country that benefits from introducing such a tax.
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- Roger H. Gordon & James R. Hines Jr., 2002.
NBER Working Papers
8854, National Bureau of Economic Research, Inc.
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