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    Strategic capital taxation in large open economies with mobile capital

    Ha, J. and Sibert, Anne (1997) Strategic capital taxation in large open economies with mobile capital. International Tax and Public Finance 4 , pp. 243-262. ISSN 0927-5940.

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    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.


    Item Type: Article
    School: Birkbeck Faculties and Schools > Faculty of Business and Law > Birkbeck Business School
    Depositing User: Sarah Hall
    Date Deposited: 28 Jul 2020 08:42
    Last Modified: 02 Aug 2023 18:01


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