Tax Treaties and the Marginal Cost of Funds

Alexander Cappelen

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: This paper analyses the marginal cost of public funds under different international tax regimes when the government has a uniform, broas-based value added tax as its only source of revenue and when countries produce both tradeable and non-tradeable goods. Using the concepts of direct and indirect tax externalities developed by Bev Dahlby it distinguishes between national and international marginal cost of funds and explores the effects of bilateral tax treaties that eliminate double taxation through the universal application of either the destination principle of the origin principle.

Keywords: COSTS; TAXATION; TRADE (search for similar items in EconPapers)
JEL-codes: F13 H22 (search for similar items in EconPapers)
Pages: 24 pages
Date: 2000
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:12/00

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