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Taxing Internationally Mobile Capital: The Efficiency-Equity Trade-off

Petter Bjerksund and Guttorm Schjelderup ()

Working Papers from Norwegian School of Economics and Business Administration-

Abstract: A two factor general equilibrium model with perfect international capital mobility, endogenous supply of capital and labour, and heterogeneous individuals, is used to analyze the relation between taxes and capital income and labour income, and the efficiency of free capital mobility.

Keywords: CAPITAL MARKET; TAX POLICY; CAPITAL MOVEMENTS (search for similar items in EconPapers)
JEL-codes: F02 H87 F21 (search for similar items in EconPapers)
Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:fth:norgee:1/96

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