File Download
Links for fulltext
(May Require Subscription)
- Publisher Website: 10.1023/A:1008647804031
- Scopus: eid_2-s2.0-0345822084
- WOS: WOS:000080643800004
- Find via
Supplementary
- Citations:
- Appears in Collections:
Article: Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination
Title | Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination |
---|---|
Authors | |
Keywords | Capital Mobility Growth Rate Convergence Optimal Capital Taxation Tax Competition Tax Coordination |
Issue Date | 1999 |
Publisher | Springer 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? |
Abstract | Optimal 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 Identifier | http://hdl.handle.net/10722/177715 |
ISSN | 2023 Impact Factor: 1.0 2023 SCImago Journal Rankings: 0.568 |
ISI Accession Number ID | |
References |
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Razin, A | en_US |
dc.contributor.author | Yuen, CW | en_US |
dc.date.accessioned | 2012-12-19T09:39:39Z | - |
dc.date.available | 2012-12-19T09:39:39Z | - |
dc.date.issued | 1999 | en_US |
dc.identifier.citation | International Tax And Public Finance, 1999, v. 6 n. 1, p. 61-78 | en_US |
dc.identifier.issn | 0927-5940 | en_US |
dc.identifier.uri | http://hdl.handle.net/10722/177715 | - |
dc.description.abstract | Optimal 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.language | eng | en_US |
dc.publisher | Springer New York LLC. The Journal's web site is located at http://springerlink.metapress.com/openurl.asp?genre=journal&issn=0927-5940 | en_US |
dc.relation.ispartof | International Tax and Public Finance | en_US |
dc.subject | Capital Mobility | en_US |
dc.subject | Growth Rate Convergence | en_US |
dc.subject | Optimal Capital Taxation | en_US |
dc.subject | Tax Competition | en_US |
dc.subject | Tax Coordination | en_US |
dc.title | Optimal International Taxation and Growth Rate Convergence: Tax Competition vs. Coordination | en_US |
dc.type | Article | en_US |
dc.identifier.email | Yuen, CW: cwyuen@hku.hk | en_US |
dc.identifier.authority | Yuen, CW=rp01123 | en_US |
dc.description.nature | link_to_subscribed_fulltext | en_US |
dc.identifier.doi | 10.1023/A:1008647804031 | - |
dc.identifier.scopus | eid_2-s2.0-0345822084 | en_US |
dc.identifier.hkuros | 41827 | - |
dc.relation.references | http://www.scopus.com/mlt/select.url?eid=2-s2.0-0345822084&selection=ref&src=s&origin=recordpage | en_US |
dc.identifier.volume | 6 | en_US |
dc.identifier.issue | 1 | en_US |
dc.identifier.spage | 61 | en_US |
dc.identifier.epage | 78 | en_US |
dc.identifier.isi | WOS:000080643800004 | - |
dc.publisher.place | United States | en_US |
dc.identifier.scopusauthorid | Razin, A=7102906968 | en_US |
dc.identifier.scopusauthorid | Yuen, CW=7101633296 | en_US |
dc.identifier.issnl | 0927-5940 | - |