Efficiency of capital taxation in an open economy: tax competition versus tax exportation

被引：0

作者：

Wolf Wagner

Sylvester Eijffinger

机构：

[1] Tilburg University,CentER, TILEC and Department of Economics

[2] Tilburg University,CentER and Department of Economics

来源：

International Tax and Public Finance | 2008年 / 15卷

关键词：

Tax competition; Tax exportation; Foreign ownership; Capital mobility; F2; H12;

D O I：

暂无

中图分类号：

学科分类号：

摘要：

Tax competition and tax exportation have contrary implications for the efficiency of capital taxation. We provide a simple condition for the dominance of either force, which depends on the mobility of foreign investment. We use this condition to evaluate the relative importance of both forces in the US and in the EU.

引用

页码：637 / 646

页数：9

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