Add to ORKGThis paper develops a model of an open economy which employs distortionary taxes to finance public consumption, and with an access to the world capital market. The paper examines the efficiency of quantity restrictions on capital exports and the accompanying set of taxes. A distinction is made between a benchmark case where the government can fully tax foreign-source income and a more realistic case where the government cannot effectively tax foreign-source income.
The integration of world capital markets carries important implications for the design and impact of...
From its beginnings late in the 19th century, the modem state has been financed primarily by progres...
This paper examines the efficient provision of local public goods when jurisdictions compete for bot...
This paper develops a model of an open economy which employs distortionary taxes to finance public c...
The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlappin...
This paper studies the optimal taxation of capital income in a simplemodel of a small open economy w...
Alternative economic theories yield dramatically different prescriptions for optimal capital taxatio...
This study examines optimal tax and tariff policies for a small, open economy that seeks to attract ...
This dissertation consists of three papers that use economic theory to study tax policies in open ec...
Many less-industrialized countries (LIC\u27s) maintain exchange restrictions in order to ration fore...
Optimal-tax theory forecasts that small open economies should not tax capital income. Yet, countries...
This paper models a capital-exporting country that encounters difficulties in taxing foreign-source ...
Using an OLG-model with endogenous growth and public capital we show, that an international capital ...
This paper shows that a small country can have incentives to tax inbound FDI even in a setting with ...
This paper presents a theory of international taxation based on a new approach to source taxation th...
The integration of world capital markets carries important implications for the design and impact of...
From its beginnings late in the 19th century, the modem state has been financed primarily by progres...
This paper examines the efficient provision of local public goods when jurisdictions compete for bot...
This paper develops a model of an open economy which employs distortionary taxes to finance public c...
The optimal taxation of foreign and domestic investors' incomes is examined with a simple overlappin...
This paper studies the optimal taxation of capital income in a simplemodel of a small open economy w...
Alternative economic theories yield dramatically different prescriptions for optimal capital taxatio...
This study examines optimal tax and tariff policies for a small, open economy that seeks to attract ...
This dissertation consists of three papers that use economic theory to study tax policies in open ec...
Many less-industrialized countries (LIC\u27s) maintain exchange restrictions in order to ration fore...
Optimal-tax theory forecasts that small open economies should not tax capital income. Yet, countries...
This paper models a capital-exporting country that encounters difficulties in taxing foreign-source ...
Using an OLG-model with endogenous growth and public capital we show, that an international capital ...
This paper shows that a small country can have incentives to tax inbound FDI even in a setting with ...
This paper presents a theory of international taxation based on a new approach to source taxation th...
The integration of world capital markets carries important implications for the design and impact of...
From its beginnings late in the 19th century, the modem state has been financed primarily by progres...
This paper examines the efficient provision of local public goods when jurisdictions compete for bot...