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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Bibliografiska uppgifter
Huvudupphovsman: Kletzer, Kenneth
Materialtyp: Tidskrift
Språk:English
Publicerad: Washington, D.C. : International Monetary Fund, 1990.
Serie:IMF Working Papers; Working Paper ; No. 1990/071
Länkar:Full text available on IMF