Tax competition under the threat of capital flight

Economics Letters

Volumn 53, Issue 3, 1996, Pages 323-329

  Yang, Yong ^a  

^a UNIVERSITY OF MICHIGAN   (United States)

Author keywords

Capital flight; Private consumption; Public consumption; Tax competition

Indexed keywords

EID: 0030511722     PISSN: 01651765     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0165-1765(96)00932-9     Document Type: Article

References (7)

1. Bond, E.W. and L. Samuleson, 1989, Strategic behavior and the rules for international taxation of capital, Economic Journal 99, 1099-1111.
2. Cumby, R. and R. Levich, 1987, On the definition and magnitude of recent capital flight, in: D.R. Lassard and J. Williamson, eds., Capital flight and third world debt (Institute for International Economics, Washington, DC) 27-67.
3. Dooley, M.P., 1987, Comment, in: D.R. Lassard and J. Williamson, eds., Capital flight and third world debt, (Institute for International Economics, Washington, DC) 79-84.
4. Dooley, M.P., 1988, Capital flight, a response to differences in financial risks, international monetary fund staff papers 35, 422-436.
5. Frenkel, J.A., A. Razin and E. Sadka, 1991, International taxation in an integrated world, (MIT Press, Cambridge, MA), Chapter 10.
6. Gordon, R., 1992, Can capital income taxes survive in open economies?, Journal of Finance 47, 1159-1180.
7. Hamada, K., 1966, Strategic aspects of taxation on foreign investment income, Quarterly Journal of Economics 80, 361-375.