Capital taxation and production efficiency in an open economy

Eggert, Wolfgang and Haufler, Andreas (1999): Capital taxation and production efficiency in an open economy. In: Economics Letters, Vol. 62, No. 1: pp. 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.

• Item Type: Journal article
• Faculties: Economics; Economics > Chairs > Seminar for Economic Policy
• Subjects: 300 Social sciences > 330 Economics
• Language: English