Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/17728
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dc.contributor.authorKoop, Michael J.en_US
dc.date.accessioned2009-01-28T14:59:05Z-
dc.date.available2009-01-28T14:59:05Z-
dc.date.issued2001en_US
dc.identifier.urihttp://hdl.handle.net/10419/17728-
dc.description.abstractThe 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.en_US
dc.language.isoengen_US
dc.publisher|aKiel Institute for the World Economy (IfW) |cKielen_US
dc.relation.ispartofseries|aKieler Arbeitspapiere |x1041en_US
dc.subject.jelD52en_US
dc.subject.jelH24en_US
dc.subject.jelH21en_US
dc.subject.jelH43en_US
dc.subject.ddc330en_US
dc.subject.keywordCapital Income Taxationen_US
dc.subject.keywordAsymmetric Countriesen_US
dc.subject.keywordCapital Mobilityen_US
dc.subject.keywordTax Competitionen_US
dc.subject.stwKapitalertragsteueren_US
dc.subject.stwSteuerwettbewerben_US
dc.subject.stwSteuerwirkungen_US
dc.subject.stwAussenwirtschaftstheorieen_US
dc.subject.stwDirektinvestitionen_US
dc.subject.stwMultinationales Unternehmenen_US
dc.subject.stwAllgemeines Gleichgewichten_US
dc.subject.stwInternationale Kapitalmobilitäten_US
dc.subject.stwWohlfahrtseffekten_US
dc.subject.stwFaktorproportionentheoremen_US
dc.subject.stwTheorieen_US
dc.titleCapital Income Taxation of Asymmetric Countriesen_US
dc.typeWorking Paperen_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
dc.identifier.repecRePEc:zbw:ifwkwp:1041-
dc.identifier.printppn329438328en_US

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