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Taxation of investment and savings in a world economy
The equilibrium allocation of capital and equilibrium market prices are derived for a world economy with a unified securities market, mobile capital, no uncertainty, and varying tax rates on different sources of income in each country. The paper then characterizes optimal tax rates for a small count...
|a Taxation of investment and savings in a world economy
260
|b American Economic Association
260
|a Nashville
260
|c Dicember 1986
300
|a pp. 1086-1102
|b gráf.
490
|a American Economic Review
|v n. 5
|x 00028282
504
|a Incluye bibliografía
520
|a The equilibrium allocation of capital and equilibrium market prices are derived for a world economy with a unified securities market, mobile capital, no uncertainty, and varying tax rates on different sources of income in each country. The paper then characterizes optimal tax rates for a small country in this setting, focusing on the peculiar incentives created when the before-tax rate of return differs among securities due to differences in their typical tax treatment.
