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

共 50 条

[31] Personal taxation of capital income and the financial leverage of firms [J].

Fossen, Frank M. ;

Simmler, Martin .

INTERNATIONAL TAX AND PUBLIC FINANCE, 2016, 23 (01) :48-81

[32] The effect of endogenous human capital accumulation on optimal taxation [J].

Peterman, William B. .

REVIEW OF ECONOMIC DYNAMICS, 2016, 21 :46-71

[33] Non-linear Capital Taxation Without Commitment [J].

Farhi, Emmanuel ;

Sleet, Christopher ;

Werning, Ivan ;

Yeltekin, Sevin .

REVIEW OF ECONOMIC STUDIES, 2012, 79 (04) :1469-1493

[34] Is neoliberalism still spreading? The impact of international cooperation on capital taxation [J].

Hakelberg, Lukas ;

Rixen, Thomas .

REVIEW OF INTERNATIONAL POLITICAL ECONOMY, 2021, 28 (05) :1142-1168

[35] Capital Income Taxation, Stock Market Participation and Economic Growth [J].

Maebayashi, Noritaka ;

Tanaka, Jumpei .

FINANZARCHIV-EUROPEAN JOURNAL OF PUBLIC FINANCE, 2025, 80 (04) :380-411

[36] MYOPIA AND THE EFFECTS OF SOCIAL SECURITY AND CAPITAL TAXATION ON LABOR SUPPLY [J].

Kaplow, Louis .

NATIONAL TAX JOURNAL, 2015, 68 (01) :1-+

[37] Transition to an aging Japan: Public pension, savings, and capital taxation [J].

Kato, R .

JOURNAL OF THE JAPANESE AND INTERNATIONAL ECONOMIES, 1998, 12 (03) :204-231

[38] TO WHAT EXTENT ARE SMALL OPEN ECONOMIES EXPOSED TO FOREIGN CAPITAL? INSIGHTS INTO THE FELDSTEIN-HORIOKA PUZZLE IN MACEDONIA [J].

Tumanoska, Despina ;

Mojsoska-Blazevski, Nikica ;

Petreski, Marjan .

EKONOMSKI PREGLED, 2016, 67 (02) :116-134

[39] The political economy of high income taxation - Capital taxation, path dependence, and political institutions in Denmark [J].

Ganghof, Steffen .

COMPARATIVE POLITICAL STUDIES, 2007, 40 (09) :1059-1084

[40] Capital Mobility in Developing Economies. Panel Data Comparison [J].

Pankova, Vaclava .

PROCEEDINGS OF THE 22ND INTERNATIONAL CONFERENCE ON MATHEMATICAL METHODS IN ECONOMICS 2004, 2004, :237-241

← 1 2 3 4 5 →