Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/43436 
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dc.contributor.authorPetrucci, Albertoen
dc.date.accessioned2010-11-22-
dc.date.accessioned2010-12-22T10:41:55Z-
dc.date.available2010-12-22T10:41:55Z-
dc.date.issued2010-
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
dc.language.isoengen
dc.publisher|aFondazione Eni Enrico Mattei (FEEM) |cMilanoen
dc.relation.ispartofseries|aNota di Lavoro |x2010,20en
dc.subject.jelE62en
dc.subject.jelH21en
dc.subject.jelQ43en
dc.subject.jelQ48en
dc.subject.ddc330en
dc.subject.keywordOptimal Factor Taxationen
dc.subject.keywordOilen
dc.subject.keywordCapital Incomeen
dc.subject.keywordResidence-based Systemen
dc.subject.keywordSource-Based Systemen
dc.subject.stwKapitalertragsteueren
dc.subject.stwErdölen
dc.subject.stwVerbrauchsteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwKleines-offenes-Landen
dc.subject.stwSteuertheorieen
dc.titleSecond-best optimal taxation of oil and capital in a small open economy-
dc.typeWorking Paperen
dc.identifier.ppn640278531en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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