Capital taxation and production efficiency in an open economy

Eggert, Wolfgang und Haufler, Andreas (1999): Capital taxation and production efficiency in an open economy. In: Economics Letters, Bd. 62, Nr. 1: S. 85-90

Abstract

We attempt to clarify the role of the production efficiency theorem in international capital taxation. It is shown that a direct open-economy analogue to the production efficiency theorem arises not in the small country case, but in the more general setting of tax competition between a finite number of identical jurisdictions.

• Dokumententyp: Zeitschriftenartikel
• Fakultät: Volkswirtschaft ; Volkswirtschaft > Lehrstühle > Seminar für Wirtschaftspolitik
• Themengebiete: 300 Sozialwissenschaften > 330 Wirtschaft
• Sprache: Englisch