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http://dspace.mediu.edu.my:8181/xmlui/handle/10419/17728| Title: | Capital Income Taxation of Asymmetric Countries |
| Keywords: | D52 H24 H21 H43 ddc:330 Capital Income Taxation Asymmetric Countries Capital Mobility Tax Competition Kapitalertragsteuer Steuerwettbewerb Steuerwirkung Aussenwirtschaftstheorie Direktinvestition Multinationales Unternehmen Allgemeines Gleichgewicht Internationale Kapitalmobilität Wohlfahrtseffekt Faktorproportionentheorem Theorie |
| Issue Date: | 16-Oct-2013 |
| Publisher: | Kiel Institute for the World Economy (IfW) Kiel |
| Description: | The paper analyzes the effects of a source-based capital income tax on production and market structures, trade and capital flows as well as national and global welfare. The analysis is carried by means of a general equilibrium model of trade which incorporates international capital flows as well as the existence of multinational enterprises. The focus of the paper is on identifying the influence of different absolute and relative factor endowments on the effects of capital income taxation. Simulations of the model show that a one-size-fits-all tax policy does not exist and that governments need to take their own country?s factor endowment into account when making tax policy decisions. |
| URI: | http://koha.mediu.edu.my:8181/xmlui/handle/10419/17728 |
| Other Identifiers: | http://hdl.handle.net/10419/17728 ppn:329438328 |
| Appears in Collections: | EconStor |
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