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