Optimality properties of alternative systems of taxation of foreign capital income

Journal of Public Economics

Volumn 60, Issue 3, 1996, Pages 373-399

  Mintz, Jack ^a   Tulkens, Henry ^b  

^a UNIVERSITY OF TORONTO   (Canada)

^b UNIVERSITÉ CATHOLIQUE DE LOUVAIN   (Belgium)

Author keywords

International fiscal equilibrium; International fiscal optimality; Residence system; Source system; Systems of international taxation

Indexed keywords

EID: 0030170718     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/0047-2727(95)01557-4     Document Type: Article

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