Capital Taxation May Survive in Open Economies

When capital is perfectly mobile across countries and labour is fixed, a source-based tax on capital both reduces and redistributes world income. We show that under plausible circumstances there always exists a country that benefits from introducing such a tax.

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Year of publication:	2003
Authors:	Braulke, Michael ; Corneo, Giacomo
Publisher:	Munich : Center for Economic Studies and ifo Institute (CESifo)

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Series:	CESifo Working Paper ; 975
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Working Paper
Language:	English
Other identifiers:	863746497 [GVK] hdl:10419/76254 [Handle] RePec:ces:ceswps:_975 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10010315614