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dc.contributor.authorKoop, Michael J.en
dc.date.accessioned2009-01-28T14:59:05Z-
dc.date.available2009-01-28T14:59:05Z-
dc.date.issued2001-
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
dc.language.isoengen
dc.publisher|aKiel Institute of World Economics (IfW) |cKielen
dc.relation.ispartofseries|aKiel Working Paper |x1041en
dc.subject.jelD52en
dc.subject.jelH24en
dc.subject.jelH21en
dc.subject.jelH43en
dc.subject.ddc330en
dc.subject.keywordCapital Income Taxationen
dc.subject.keywordAsymmetric Countriesen
dc.subject.keywordCapital Mobilityen
dc.subject.keywordTax Competitionen
dc.subject.stwKapitalertragsteueren
dc.subject.stwSteuerwettbewerben
dc.subject.stwSteuerwirkungen
dc.subject.stwAussenwirtschaftstheorieen
dc.subject.stwDirektinvestitionen
dc.subject.stwMultinationales Unternehmenen
dc.subject.stwAllgemeines Gleichgewichten
dc.subject.stwInternationale Kapitalmobilitäten
dc.subject.stwWohlfahrtseffekten
dc.subject.stwFaktorproportionentheoremen
dc.subject.stwTheorieen
dc.titleCapital Income Taxation of Asymmetric Countries-
dc.typeWorking Paperen
dc.identifier.ppn741268841en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen
dc.identifier.repecRePEc:zbw:ifwkwp:1041en
dc.identifier.printppn329438328en

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