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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Xehetasun bibliografikoak
Egile nagusia: Kletzer, Kenneth
Formatua: Aldizkaria
Hizkuntza:English
Argitaratua: Washington, D.C. : International Monetary Fund, 1990.
Saila:IMF Working Papers; Working Paper ; No. 1990/071
Sarrera elektronikoa:Full text available on IMF