On Noncooperative Capital Income Taxation in Open Economies /
This paper discusses the strategic use of capital income taxation and lump-sum fiscal policies for gaining national advantage in an integrated world capital market. Each fiscal authority seeks to maximize a social welfare function defined over the utilities of home country residents incorporating na...
| Hlavní autor: | |
|---|---|
| Médium: | Časopis |
| Jazyk: | English |
| Vydáno: |
Washington, D.C. :
International Monetary Fund,
1990.
|
| Edice: | IMF Working Papers; Working Paper ;
No. 1990/071 |
| On-line přístup: | Full text available on IMF |