Strategic Capital Taxation in Large Open Economies with Mobile Capital

被引：0

作者：

Ha J. ^{[1
]}

Sibert A. ^{[2
,3
]}

机构：

[1] University of London, CEPR, Birbeck College, London W1P1PA

[2] Department of Economics, Birbeck College, London W1P1PA

来源：

International Tax and Public Finance | 1997年 / 4卷 / 3期

关键词：

Capital mobility; Capital taxation;

D O I：

10.1023/A:1008608219706

中图分类号：

学科分类号：

摘要：

The purpose of this paper is to provide a methodology for computing time-consistent, strategic capital taxes in a large open economy and to analyze the nature of these taxes. Our results suggest that even if a full set of nondistortionary taxes is unavailable and even if the government has redistributive goals, the country which imports capital should tax corporate capital and the capital exporter should subsidize it. We perform comparative statics experiments to show how strategically chosen taxes vary with the parameters of the model.

引用

页码：243 / 262

页数：19

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