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Article: Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination

TitleOptimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination
Authors
KeywordsCapital Mobility
Growth Rate Convergence
Optimal Capital Taxation
Tax Competition
Tax Coordination
Issue Date1999
PublisherSpringer New York LLC. The Journal's web site is located at http://springerlink.metapress.com/openurl.asp?genre=journal&issn=0927-5940
Citation
International Tax And Public Finance, 1999, v. 6 n. 1, p. 61-78 How to Cite?
AbstractOptimal international taxation and its implications for convergence in long run income growth rates are analyzed in the context of an endogenously growing world economy with perfect capital mobility. Under tax competition (i) the residence principle will maximize national welfare; (ii) the optimal long run tax rate on capital incomes from various sources will be zero in all countries; and (iii) long term per capita income growth rates will be equalized across countries. Under tax coordination, (i) becomes irrelevant while (ii) and (iii) will continue to hold. In other words, optimal tax policies are growth-equalizing with and without international policy coordination.
Persistent Identifierhttp://hdl.handle.net/10722/177715
ISSN
2015 Impact Factor: 0.627
2015 SCImago Journal Rankings: 0.799
References

 

DC FieldValueLanguage
dc.contributor.authorRazin, Aen_US
dc.contributor.authorYuen, CWen_US
dc.date.accessioned2012-12-19T09:39:39Z-
dc.date.available2012-12-19T09:39:39Z-
dc.date.issued1999en_US
dc.identifier.citationInternational Tax And Public Finance, 1999, v. 6 n. 1, p. 61-78en_US
dc.identifier.issn0927-5940en_US
dc.identifier.urihttp://hdl.handle.net/10722/177715-
dc.description.abstractOptimal international taxation and its implications for convergence in long run income growth rates are analyzed in the context of an endogenously growing world economy with perfect capital mobility. Under tax competition (i) the residence principle will maximize national welfare; (ii) the optimal long run tax rate on capital incomes from various sources will be zero in all countries; and (iii) long term per capita income growth rates will be equalized across countries. Under tax coordination, (i) becomes irrelevant while (ii) and (iii) will continue to hold. In other words, optimal tax policies are growth-equalizing with and without international policy coordination.en_US
dc.languageengen_US
dc.publisherSpringer New York LLC. The Journal's web site is located at http://springerlink.metapress.com/openurl.asp?genre=journal&issn=0927-5940en_US
dc.relation.ispartofInternational Tax and Public Financeen_US
dc.subjectCapital Mobilityen_US
dc.subjectGrowth Rate Convergenceen_US
dc.subjectOptimal Capital Taxationen_US
dc.subjectTax Competitionen_US
dc.subjectTax Coordinationen_US
dc.titleOptimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordinationen_US
dc.typeArticleen_US
dc.identifier.emailYuen, CW: cwyuen@hku.hken_US
dc.identifier.authorityYuen, CW=rp01123en_US
dc.description.naturelink_to_subscribed_fulltexten_US
dc.identifier.doi10.1023/A:1008647804031-
dc.identifier.scopuseid_2-s2.0-0345822084en_US
dc.identifier.hkuros41827-
dc.relation.referenceshttp://www.scopus.com/mlt/select.url?eid=2-s2.0-0345822084&selection=ref&src=s&origin=recordpageen_US
dc.identifier.volume6en_US
dc.identifier.issue1en_US
dc.identifier.spage61en_US
dc.identifier.epage78en_US
dc.publisher.placeUnited Statesen_US
dc.identifier.scopusauthoridRazin, A=7102906968en_US
dc.identifier.scopusauthoridYuen, CW=7101633296en_US

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