Taxation of investment and savings in a world economy
Gordon, Roger H
Taxation of investment and savings in a world economy - American Economic Association Nashville Dicember 1986 - pp. 1086-1102 gráf. - American Economic Review n. 5 00028282 .
Incluye bibliografía
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.
MOVIMIENTOS DE CAPITALES
HACIENDA PUBLICA
TRIBUTACION
TASA DE RENTABILIDAD
H 1890 n. 5, 1986
Taxation of investment and savings in a world economy - American Economic Association Nashville Dicember 1986 - pp. 1086-1102 gráf. - American Economic Review n. 5 00028282 .
Incluye bibliografía
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.
MOVIMIENTOS DE CAPITALES
HACIENDA PUBLICA
TRIBUTACION
TASA DE RENTABILIDAD
H 1890 n. 5, 1986