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...
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| Format: | Zeitschrift |
| Sprache: | English |
| Veröffentlicht: |
Washington, D.C. :
International Monetary Fund,
1990.
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| Schriftenreihe: | IMF Working Papers; Working Paper ;
No. 1990/071 |
| Online Zugang: | Full text available on IMF |