Capital mobility and source-based taxation of capital income in small open economies

International Tax and Public Finance

Volumn 13, Issue 2-3, 2006, Pages 269-294

  Zodrow, George R ^a  

^a RICE UNIVERSITY   (United States)

Author keywords

Capital income taxation; Consumption tax; Dual income tax; Income tax; International taxation; Tax competition

Indexed keywords

EID: 33646882849     PISSN: 09275940     EISSN: 15736970     Source Type: Journal    
DOI: 10.1007/s10797-006-4862-9     Document Type: Article

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