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Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off

Author

Listed:
  • Bjerksund, P.
  • Schjelderup, G.

Abstract

A two factor general equilibrium model with perfect international capital mobility, endogenous supply of capital and labour, and heterogeneous individuals, is used to analyze the relation between taxes and capital income and labour income, and the efficiency of free capital mobility.

Suggested Citation

  • Bjerksund, P. & Schjelderup, G., 1996. "Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off," Papers 1/96, Norwegian School of Economics and Business Administration-.
  • Handle: RePEc:fth:norgee:1/96
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    More about this item

    Keywords

    CAPITAL MARKET; TAX POLICY; CAPITAL MOVEMENTS;

    JEL classification:

    • F02 - International Economics - - General - - - International Economic Order and Integration
    • H87 - Public Economics - - Miscellaneous Issues - - - International Fiscal Issues; International Public Goods
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements

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