TAXES ON CAPITAL IN A SPECIFIC FACTOR MODEL WITH INTERNATIONAL CAPITAL MOBILITY

被引：2
作者：
KRAUSS, MB
机构：
[1] New York University, New York
来源：
JOURNAL OF PUBLIC ECONOMICS | 1979年 / 11卷 / 03期
关键词：
D O I：
10.1016/0047-2727(79)90030-6
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The efficiency and distributional effects of sundry capital taxes are analyzed in a simple two-sector specific factor model where capital is mobile both between the two sectors and between the home country and the rest of the world. Two cases are discussed: the small country case where factor and commodity prices are parametric; and the large country case. The optimal tax on capital export is illustrated when commodity prices are parametric. A simple approach to the case when both factor and commodity prices are variable is demonstrated. © 1979.
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页码：383 / 393
页数：11
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