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dc.contributor.authorPetrucci, Albertoen_US
dc.date.accessioned2010-11-22en_US
dc.date.accessioned2010-12-22T10:41:55Z-
dc.date.available2010-12-22T10:41:55Z-
dc.date.issued2010en_US
dc.identifier.urihttp://hdl.handle.net/10419/43436-
dc.description.abstractThis paper analyzes the efficient taxation of oil and capital income in an oil-dependent infinite-lived economy facing perfect capital mobility. Two cases are examined: one with product market imperfections and free tax choice, one with perfect competition and tax restrictions. The optimal tax rates on oil and capital strictly depend on the international tax system implemented; however, they are also affected by the degree of market power and the extent to which monopoly profits are taxed, the type of tax restrictions and the use of oil (as an input or a consumer good). Under the residence-based system, capital income should always be exempted from taxation, while the optimal tax on productive oil may differ from zero. Under the source-based system, second-best taxes on capital and oil are non-zero.en_US
dc.language.isoengen_US
dc.publisherFondazione Eni Enrico Mattei (FEEM) Milanoen_US
dc.relation.ispartofseriesNota di lavoro // Fondazione Eni Enrico Mattei: Institutions and markets 2010,20en_US
dc.subject.jelE62en_US
dc.subject.jelH21en_US
dc.subject.jelQ43en_US
dc.subject.jelQ48en_US
dc.subject.ddc330en_US
dc.subject.keywordOptimal Factor Taxationen_US
dc.subject.keywordOilen_US
dc.subject.keywordCapital Incomeen_US
dc.subject.keywordResidence-based Systemen_US
dc.subject.keywordSource-Based Systemen_US
dc.subject.stwKapitalertragsteueren_US
dc.subject.stwErdölen_US
dc.subject.stwVerbrauchsteueren_US
dc.subject.stwOptimale Besteuerungen_US
dc.subject.stwKleines-offenes-Landen_US
dc.subject.stwSteuertheorieen_US
dc.titleSecond-best optimal taxation of oil and capital in a small open economyen_US
dc.typeWorking Paperen_US
dc.identifier.ppn640278531en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:FEEM Working Papers, Fondazione Eni Enrico Mattei

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