메뉴 건너뛰기




Volumn 4, Issue 1, 1997, Pages 7-24

Optimal Capital Income Taxes and Capital Controls in Small Open Economies

Author keywords

Capital Controls; Capital Taxation; International Taxation

Indexed keywords


EID: 0040779300     PISSN: 09275940     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1008645113084     Document Type: Article
Times cited : (5)

References (14)
  • 1
    • 0002979266 scopus 로고
    • Optimal Taxation and Public Production I: Production Efficiency
    • Diamond, P.A., and Mirrlees, J.A. (1971). "Optimal Taxation and Public Production I: Production Efficiency." American Economic Review 61, 8-27.
    • (1971) American Economic Review , vol.61 , pp. 8-27
    • Diamond, P.A.1    Mirrlees, J.A.2
  • 2
    • 84910799833 scopus 로고
    • Comment on the Definition and Magnitude of Recent Capital Flight
    • Robert Cumby and Richard Levich, in D.R. Lassard and J. Williamson (eds.). Washington DC: Institute for International Economics
    • Dooley, M.P. (1987). "Comment on the Definition and Magnitude of Recent Capital Flight," by Robert Cumby and Richard Levich, in D.R. Lassard and J. Williamson (eds.), Capital Flight and the Third World Debt. Washington DC: Institute for International Economics.
    • (1987) Capital Flight and the Third World Debt
    • Dooley, M.P.1
  • 3
    • 84990172291 scopus 로고
    • Domestic Saving and International Capital Flows
    • Feldstein, M. and Horioka, L. (1980). "Domestic Saving and International Capital Flows." Economic Journal 90, 314-329.
    • (1980) Economic Journal , vol.90 , pp. 314-329
    • Feldstein, M.1    Horioka, L.2
  • 5
    • 0000187652 scopus 로고
    • Capital Taxation
    • Oct.
    • Giovannini, A. (1989). "Capital Taxation." Economic Policy (Oct.), 345-386.
    • (1989) Economic Policy , pp. 345-386
    • Giovannini, A.1
  • 7
    • 0000986589 scopus 로고
    • Government Revenue from Financial Repression
    • Giovannini, A., and de Melo, M. (1993). "Government Revenue from Financial Repression." American Economic Review 83, 953-963.
    • (1993) American Economic Review , vol.83 , pp. 953-963
    • Giovannini, A.1    De Melo, M.2
  • 8
    • 0000108439 scopus 로고
    • Taxation of Investment and Savings in a World Economy
    • Gordon, R.H. (1986), "Taxation of Investment and Savings in a World Economy." American Economic Review 76, 1086-1102.
    • (1986) American Economic Review , vol.76 , pp. 1086-1102
    • Gordon, R.H.1
  • 9
    • 84977711697 scopus 로고
    • Can Capital Income Taxes Survive in Open Economies?
    • Gordon, R.H. (1992), "Can Capital Income Taxes Survive in Open Economies?" Journal of Finance 47, 1159-1180.
    • (1992) Journal of Finance , vol.47 , pp. 1159-1180
    • Gordon, R.H.1
  • 10
    • 85085460475 scopus 로고
    • Tax Evasion and Offshore Centres
    • H. Siebert (ed.). Tübingen: Mohr
    • Gros, D. (1990). "Tax Evasion and Offshore Centres." In H. Siebert (ed.), Reforming Capital Income Taxation. Tübingen: Mohr, 113-127.
    • (1990) Reforming Capital Income Taxation , pp. 113-127
    • Gros, D.1
  • 11
    • 0347663458 scopus 로고
    • Capital Market Liberalization and the Fiscal Treatment of Savings in the European Community
    • J. Siebke (ed.). Berlin: Duncker und Humblot
    • Gros, D. (1991). "Capital Market Liberalization and the Fiscal Treatment of Savings in the European Community." in J. Siebke (ed.), Monetäre Konfliktfelder der Weltwirtschaft. Berlin: Duncker und Humblot, 289-300.
    • (1991) Monetäre Konfliktfelder der Weltwirtschaft , pp. 289-300
    • Gros, D.1
  • 12
    • 38249009414 scopus 로고
    • Time Consistency of Government Financial Policy in a Small Open Economy
    • Huber, B. (1992). "Time Consistency of Government Financial Policy in a Small Open Economy." European Economic Review 36, 1545-1555.
    • (1992) European Economic Review , vol.36 , pp. 1545-1555
    • Huber, B.1
  • 13
    • 0006457951 scopus 로고
    • Vanishing Tax on Capital Income in the Open Economy
    • Razin, A. and Sadka, E. (1991a). "Vanishing Tax on Capital Income in the Open Economy." NBER Working Paper No. 3796.
    • (1991) NBER Working Paper No. 3796
    • Razin, A.1    Sadka, E.2
  • 14
    • 0001687793 scopus 로고
    • Efficient Investment in the Presence of Capital Flight
    • Razin, A. and Sadka, E. (1991b). "Efficient Investment in the Presence of Capital Flight." Journal of International Economics 31, 171-181.
    • (1991) Journal of International Economics , vol.31 , pp. 171-181
    • Razin, A.1    Sadka, E.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.