Capital Taxation May Survive in Open Economies

Michael Braulke and Giacomo Corneo

No 975, CESifo Working Paper Series from CESifo

Abstract: 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.

Date: 2003
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (3)

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Journal Article: Capital Taxation May Survive in Open Economies (2004)
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