Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/76254 
Year of Publication: 
2003
Series/Report no.: 
CESifo Working Paper No. 975
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
When capital is perfectly mobile across countries and labour is fixed, a source-based tax on capital both reduces and redistributes world income. We show that under plausible circumstances there always exists a country that benefits from introducing such a tax.
Document Type: 
Working Paper
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