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Tax Treaties and the Marginal Cost of Funds

Author

Listed:
  • Cappelen, A.W.

Abstract

This paper analyses the marginal cost of public funds under different international tax regimes when the government has a uniform, broas-based value added tax as its only source of revenue and when countries produce both tradeable and non-tradeable goods. Using the concepts of direct and indirect tax externalities developed by Bev Dahlby it distinguishes between national and international marginal cost of funds and explores the effects of bilateral tax treaties that eliminate double taxation through the universal application of either the destination principle of the origin principle.

Suggested Citation

  • Cappelen, A.W., 2000. "Tax Treaties and the Marginal Cost of Funds," Papers 12/00, Norwegian School of Economics and Business Administration-.
    • Handle: RePEc:fth:norgee:12/00
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    More about this item

    Keywords

    COSTS ; TAXATION ; TRADE;
    All these keywords.

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • F13 - International Economics - - Trade - - - Trade Policy; International Trade Organizations

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