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Volumn 20, Issue 4, 1996, Pages 691-708

Dynamic optimal taxation in small open economies

Author keywords

Capital mobility; Optimal capital taxation; Optimal regime of capital taxation

Indexed keywords


EID: 0030118193     PISSN: 01651889     EISSN: None     Source Type: Journal    
DOI: 10.1016/0165-1889(95)00871-3     Document Type: Article
Times cited : (18)

References (17)
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  • 2
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  • 3
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    • forthcoming
    • Correia, Isabel, 1992, Should capital income be taxed in the steady state?, Journal of Public Economics, forthcoming.
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    • Correia, I.1
  • 4
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    • Diamond, Peter and James Mirrlees, 1971, Optimal taxation and public production I: Production efficiency, American Economic Review 61, 8-27.
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    • Diamond, P.1    Mirrlees, J.2
  • 5
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    • The optimal taxation of foreign source investment income
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    • Feldstein, M.1    Hartman, D.2
  • 7
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    • National tax systems vs. The European capital market
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    • Giovannini, A.1
  • 8
    • 0003299178 scopus 로고
    • Capital flight and tax competition: Are there viable solutions to both problems?
    • Alberto Giovannini and Colin Mayer, eds., Cambridge University Press, Cambridge
    • Giovannini, Alberto and James Mines, 1991, Capital flight and tax competition: Are there viable solutions to both problems?, in: Alberto Giovannini and Colin Mayer, eds., European financial integration (Cambridge University Press, Cambridge) 172-220.
    • (1991) European Financial Integration , pp. 172-220
    • Giovannini, A.1    Mines, J.2
  • 9
    • 0000108439 scopus 로고
    • Taxation of investment and savings in a world economy
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    • Gordon, R.1
  • 10
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    • Supply side economics: An analytical review
    • Lucas, Robert E., 1990, Supply side economics: An analytical review, Oxford Economic Papers 42, 293-316.
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  • 11
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    • Optimal fiscal and monetary policy in a world without capital
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    • Lucas, R.E.1    Stokey, N.2
  • 14
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    • Efficient investments incentives in the presence of capital flight
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  • 15
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    • Optimal capital taxation in a small capital-importing economy
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    • Sorensen, Peter, 1990, Optimal capital taxation in a small capital-importing economy, in: V. Tanzi, ed., Public finance trade and development (Wayne State University Press, Detroit, MI).
    • (1990) Public Finance Trade and Development
    • Sorensen, P.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.