Taxation of investment and savings in a world economy
Tipo de material: TextoSeries American Economic Review ; n. 5Detalles de publicación: American Economic Association; Nashville; Dicember 1986Descripción: pp. 1086-1102 gráfTema(s): Clasificación CDD:- H 1890 n. 5, 1986
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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.
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