Strategic Capital Taxation in Large Open Economies with Mobile Capital

Jiming Ha and Anne Sibert
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Jiming Ha: International Monetary Fund
Anne Sibert: University of London and CEPR

International Tax and Public Finance, 1997, vol. 4, issue 3, No 2, 243-262

Abstract: Abstract The purpose of this paper is to provide a methodology for computing time-consistent, strategic capital taxes in a large open economy and to analyze the nature of these taxes. Our results suggest that even if a full set of nondistortionary taxes is unavailable and even if the government has redistributive goals, the country which imports capital should tax corporate capital and the capital exporter should subsidize it. We perform comparative statics experiments to show how strategically chosen taxes vary with the parameters of the model. JEL classifications: H21, E62

Keywords: capital taxation; capital mobility (search for similar items in EconPapers)
Date: 1997
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Citations: View citations in EconPapers (10)

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DOI: 10.1023/A:1008608219706

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