Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/17728
Authors: 
Koop, Michael J.
Year of Publication: 
2001
Series/Report no.: 
Kieler Arbeitspapiere 1041
Abstract: 
The paper analyzes the effects of a source-based capital income tax on production and market structures, trade and capital flows as well as national and global welfare. The analysis is carried by means of a general equilibrium model of trade which incorporates international capital flows as well as the existence of multinational enterprises. The focus of the paper is on identifying the influence of different absolute and relative factor endowments on the effects of capital income taxation. Simulations of the model show that a one-size-fits-all tax policy does not exist and that governments need to take their own country?s factor endowment into account when making tax policy decisions.
Subjects: 
Capital Income Taxation
Asymmetric Countries
Capital Mobility
Tax Competition
JEL: 
D52
H24
H21
H43
Document Type: 
Working Paper

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